Assessee is engaged in business of power generation and had commenced commercial operation of its unit. Assessee claimed additional depreciation at rate of 10 per cent, being 50 per cent of 20 per cent on plant and machinery as same were put to use for less than 180 days in financial year 2012-13 and further claimed balance amount of additional depreciation at rate of 10 per cent during immediately preceding relevant assessment year. Assessing Officer disallowed said additional depreciation on ground that plant and machinery were acquired and put to use in assessment year 2013-14, therefore, additional depreciation is  allowable in that assessment year only and assessee could not claim balance amount of additional depreciation in subsequent relevant assessment year as same was in contravention to provisions of section 32(1)(iia). CIT(A) allowed the claim. On appeal the Tribunal held that since plant and machinery eligible for additional depreciation were put to use for less than 180 days in a financial year, only 50 per cent of additional depreciation could be claimed in that year, therefore the  assessee is  entitled to claim of balance 10 per cent of additional depreciation in relevant assessment year 2014-15. (AY. 2014-15)