Disallowance - The extra depreciation allowable u/s 32(1)(iia) ...
Case Laws Income Tax
February 28, 2014
Disallowance - The extra depreciation allowable u/s 32(1)(iia) in an extra incentive which has been earned and calculated in the year of acquisition but restricted for that year to 50% on account of usage - The so earned incentive must be made available in the subsequent year - AT
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