Deduction of Additional Depreciation u/s 32of Income Tax Act

the cost of P&M is very high now a days so to provide additional cash fund it is provided agianst huge capital expenditure.

Thanx & Regards.

If P&M acquired and put to use for less than 180 days than what is the tax treatment in that case??

Shall we claim full 20% depreciation any how i.e. in the year of purchase and in the year next following to that 10% respectively??