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CIT v. Apollo Tyres Ltd. (No. 3) (2022) 447 ITR 393 (Ker.)(HC)

S. 32 : Depreciation-Additional depreciation-Entitled to balance of additional depreciation not availed of in earlier year in subsequent assessment year. [S. 32(1)(iia)]

Held that the assessee is  entitled to balance of additional depreciation not availed of  in earlier year in subsequent assessment year. (AY.2007-08)