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Additional Depreciation is allowable u/s 32(1(iia) of Income Tax Act on Plant & Machinery Installed in the Captive Power Plant: ITAT
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that the additional depreciation is allowable under Section 32(1)(iia) of the...
![ITAT directs AO to adjudicate issue of additional Depreciation not claimed either in Original Return or in Revised Return [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/ITAT-AO-additional-depreciation-original-return-revised-return-taxscan.jpeg "ITAT directs AO to adjudicate issue of additional Depreciation not claimed either in Original Return or in Revised Return [Read Order]")
