Dismissing the appeal of the revenue the Court held that in terms of section 32(1)(iia), there is no restriction on assessee to carry forward additional depreciation and, thus, where assessee claimed 50 per cent of additional depreciation in year of purchase of machinery as it was put to use for less than 180 days during said year, there is no restriction in Act to deny benefit of balance 50 per cent in subsequent year.(AY.2007-08, 2009-10 ,  2010-11)