https://www.taxtmi.com/article/detailed?id=1618 Explanation 6 treats depreciation recorded in books during years when an assessee was not required to compute income as deemed "actually allowed" for determining written down value, and requires adjustment for revaluation-linked depreciation; it therefore permits deduction from actual cost of depreciation not previously reflected in tax computations, but applies only where the assessee was not required to compute total income for the relevant years and where such depreciation was recorded in the books. en-us Tue, 06 Mar 2012 12:43:22 +0530 Tue, 06 Mar 2012 12:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1618 Explanation 6 treats depreciation recorded in books during years when an assessee was not required to compute income as deemed "actually allowed" for determining written down value, and requires adjustment for revaluation-linked depreciation; it therefore permits deduction from actual cost of depreciation not previously reflected in tax computations, but applies only where the assessee was not required to compute total income for the relevant years and where such depreciation was recorded in the books. Articles Income Tax Tue, 06 Mar 2012 12:43:22 +0530 https://www.taxtmi.com/article/detailed?id=1618