Additional depreciation

the concept of additional depreciation applicable for the firt year only.

you can not claim the balance in additional depreciation for subsequent years

Thank u sir.

But can u provide me any case law or any reference in this regard then it vill be helpful for me...

I din't find any case law as such.. But I do agree with sir Dathaprasad.. You can claim additional depreciation only during the year the new asset has been purchased.. And if the asset is purchased < 180days then provide only 10% of additional depreciation..

ok..

thanks a lot to CA Dathaprasad  & Mary Asha

THE ADDITIONAL DEPRECIATION CAN CLAIM ONLY ONE TIME WHEN ANY MANUFACTURING CONCERN PURCHASE NEW MACHINERY, AND THESE DEPRECIATION ANLY CLAIM ON THAT YEAR WHEN MACHINERY PURCHASED. 

NOTE: IF I AM WRONG THEN PLEASE SUGGEST ME. 

THANKS