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Which depreciation claim is denied under 115BAC?

ANormal depreciation on a block
BDepreciation on machinery
CDepreciation on intangibles
DAdditional depreciation 32(1)(iia)
Answer & Solution
Correct answer: D. Additional depreciation 32(1)(iia)
Clause (iia) of section 32(1), additional depreciation, is barred, while other depreciation under section 32 is claimed as prescribed.
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