Pls Its Urgent

ya, assessee is allowed to claiming additional depreciation but provided the crane is entriely new one not second hand/old

& as i think the sense of ur line is that "For claiming additional depreciation all the condition prescribed under this section for the aforesaid purpose shall be complied with." e.g. if the machine is put to use for less than 180 days additional depreciation shall be allowed at the half of normal rate i.e. 10%

yes, additional dep. @ 20% wl be allowed if the crane is brand new and not second hand.

if the crane has been put to use for more than 180 days then full dep. wl be allowed.

according 2 me, the meaning of the line wud be dat :

Dep. is allowed in IT ACT only after the machinery has been put to use n not when its ready for use. So, the condition of acq. n installation has to be satisfied accordingly.