Additional depreciation allowed u/s 32(1)(iia) is a one time ...
Section 32(1)(iia): One-Time Additional Depreciation to Boost Industrialization Must Be Interpreted Liberally for Effective Application.
August 10, 2016
Case Laws Income Tax AT
Additional depreciation allowed u/s 32(1)(iia) is a one time benefit to encourage industrialization, and the provisions related to it have to be construed reasonably, liberally and purposively, to make the provision meaningful - AT
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