Additional depreciation - Section 32 as amended vide FA, 2012, ...

Case Laws     Income Tax

August 14, 2019

Additional depreciation - Section 32 as amended vide FA, 2012, the assessee engaged in the generation of power has expressly been included in the ambit thereof - condition to claim additional depreciation, is that the setting up of new machinery or plant should have been acquired and installed by an assessee, who was already engaged in the business of manufacture or production of any article or thing - allowable

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