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Additional depreciation

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(Querist)
24 December 2014 Is Additional Depreciation optional or Mandatory in nature as like normal Depreciation for FY 2013-14?

Please provide case laws or other related explanation.



Thanking You.
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Ganeshbabu K

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Ganeshbabu K (Expert)
24 December 2014 Additional depreciation is mandatory

Please refer Explanation 5 to Section 32(1)
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Rupesh Jain

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Rupesh Jain (Expert)
25 December 2014 it is mandatory to provide the depdrecitation.
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