It was held that once, there is no dispute with regard to the amount incurred by the assesse in acquiring new assets and such assets are installed on or before specified date, then the requirement of the particular asset, ready for use or put to use is not required at all. It was held that the CIT(A) were erred in not allowing the additional allowances claimed by the assessee u/s  32AC of the Act. (AY.  2017-18)