Assessee claimed additional depreciation on new plant and machinery acquired in preceding assessment year, which was eligible for additional depreciation at rate of 20 per cent. However, since new assets were put to use for less than 180 days, claim of additional depreciation allowable at 20 per cent was restricted to 50 per cent. Tribunal held that  assessee is  to be allowed additional depreciation of 10 per cent for asset purchased in preceding year. if for use of new plant and machinery for a period of less than 180 days entire amount of additional depreciation cannot be claimed in subject assessment year, balance unclaimed amount can be claimed in subsequent assessment year.  (AY. 2014-15)