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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...
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![Additional Depreciation allowable for Generation of Electricity: Delhi High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/10/Refund-Claims-Delhi-High-Court-Taxscan.jpg "Additional Depreciation allowable for Generation of Electricity: Delhi High Court [Read Judgment]")
![Assessee is Entitled to Additional Depreciation even if the Plant & Machinery not Installed: Bombay HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Bombay-High-Court-2-Tax-Scan.jpg "Assessee is Entitled to Additional Depreciation even if the Plant & Machinery not Installed: Bombay HC [Read Judgment]")