Dear Vora,
According to condition of section 32 additional depriciation is only available on New Plant and Machinery acquired for production of any article or thing in factory.
Weighbridge: if installed in factory can be consider as plant & machinery and hence you can claim addition depriciation on the same at 20%.
But there may be different view on this so, go with case laws if any available
Dear Vora,
According to my experience weighbridge will be classified Under Plant & machinery and hence it should be considered for additional dep.
Regards
Additional Depreciation will be allowed on WeighBridge.
Same view as of Manoj sir.
CAclubindia
