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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Cost of acquisition rule for depreciable assets: written down value replaces original cost for capital gains computation.</h1> Where depreciation has been obtained under the depreciation provision, the provisions governing capital gains computation and related adjustments shall apply subject to the modification that the written down value, as defined in the tax code and as adjusted, shall be taken as the cost of acquisition of the depreciable asset.

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