Accelerated depreciaion for mat

ad is allowed according to income tax act but not as per companies act. as you are paying mat , it is not allowed according to me. stil wait for further reply.

Accelerated Depreciation: Any method of depriciation that allows higher depriciaition in earlier is year is accelerated depriciation.

Under the income tax the method and rates are defined.

Hence Accelerated deprication is allowable under Income Tax, but MAT  provisions are applicable as per the provisions of section 115JB , and provisions related to depriciation under MAT must also satisfy section 115J