Additional depreciation on Plant & Machinery - mining activity - ...
Mining Operations Qualify for Additional Depreciation on Machinery u/s 32(1)(iia) of Income Tax Act.
December 27, 2018
Case Laws Income Tax AT
Additional depreciation on Plant & Machinery - mining activity - the appellant is engaged in the business of mining which amounts to manufacturing and hence entitled for additional depreciation u/s 32(1) (iia) of the I.T.Act.
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