In accordance with the provisions contained u/s. 32(1)(iia) of the Act, the additional depreciation was permissible in the case of an assessee engaged in the business of manufacturing or producing any article or thing. On the other hand, depreciation at a higher rate is different from the claim of additional depreciation. Since, the Assessing Officer had proceeded on a wrong footing, treating the claim of depreciation at a higher rate as a claim to additional depreciation, the disallowance was not legally sustainable. (AY.  2014-15, 2017-1 8, 2019-20)