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Additional depreciation on plant & machinery as per i.t.act

This query is : Resolved 

16 May 2013 As per section 32(1) of I.T. Act,an Additional Depreciation @20% is also admissible to Assesse engaged in manufacturing of any article in respect of New Plant & machinery if the same are installed after 31.03.2005 in addition to normal depreciation.Now the query is how many years the same will be claimed i.e. either in the very first year in which year the Plant & Machinery was installed or in subsquent years also.

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16 May 2013 Additional depreciation is allowed once, just very first time.
And never after that


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