Additional Depreciation’ if fixed assets used for less than 180 days

The assessee company is engaged in the business of manufacture and sale of iron and steel. Assessee installed certain new plant and machinery after September, 2007. For the previous year relevant to A.Y. 2008-09 the plant and machinery having been put to operation for less than 180 days the  company claimed only 50% of the rate of additional depreciation and the balance 50% was claimed in the previous year relevant to A.Y. 2009-10, which is the year under consideration.

The AO as well as the CIT(A) were of the opinion that th

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