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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>Depreciation disallowance under Section 11(6) bars deduction where asset cost was applied as income in an earlier year.</h1> Where an asset's acquisition cost was previously claimed as application of income for charitable, religious or educational purposes, no deduction by way of depreciation or similar allowance shall be allowed in computing income for any subsequent year, and any depreciation shall not be treated as application of income for those purposes.

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