Tribunal held that , Lab Equipment and Electrical Items is essential for manufacturing process which is entitled to additional depreciation ( AY.2010-11, 2011-12)
CIT v. Ahmedabad Strips P. Ltd. (2018) 64 ITR 683 (Ahd) (Trib)
S.32: Depreciation — Additional depreciation — Lab Equipment and Electrical Items is essential for manufacturing process which is entitled to additional depreciation [ S.32(1)(iii) ]