50% of additional depreciation allowable in 1st year and balance in next year on usage of asset for

IT/ILT : In terms of section 32(1)(iia), there is no restriction on assessee to carry forward additional depreciation and, thus, where only 50 per cent of additional depreciation is allowed in year of purchase of machinery as it was put to use for lass than 180 days during said year, balance 50 per cent of additional depreciation can be claimed in subsequent assessment year