Depreciation Allowance u/s 32(1)

In my opinion, for 18-19, you can't claim any depreciation since the same was not put to use. for 19-20, you can claim 17.5% depreciation (7.5% regular depreciation and 10% additional depreciation (since asset was put to use less than 182 days)). however let's wait for experts opinion

Dear Rama Krishnan,

In my opinion as per Second Proviso to Section 32(1), it is mentioned that there will be deduction @ 50% if :-
(a) The Asset is acquired during the PY
AND
(b) The Asset is put to use less than 180 days in "THAT PY".

So I guess ..
(i) In PY 2018-19 there will be no deduction of depreciation as asset is not put to use.
(ii) In PY 2019-20 there will be FULL deduction of depreciation allowance because BOTH the above conditions are NOT satisfied.

So I was having a doubt that is this interpretation correct or not.

Thank You.