Dear Navin,
Year of acquisition and installation should be same for claiming additional depreciation.
The same was held in the cases of DCIT vs. Cosmo Films Ltd., 13 ITR(T) 340 (Delhi) and Brakes India Ltd. DCIT(LTU), 144 ITD 0403.
Naveen Fintech Pvt Ltd
Kolkata
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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