Dismissing the appeal of the revenue when   plant and machinery acquired by assessee in second half of financial year 2007-08 was put to use for less than 180 days 10 per cent of additional depreciation under section 32(1)(iia) is allowable in that year, balance additional depreciation of 10 per cent could be allowed on these assets in relevant subsequent assessment year 2009-10. (AY. 2009-10)