https://www.taxtmi.com/forum/issue?id=109824 The central issue is whether the cost of an asset purchased but not put to use is includible in the written down value (WDV) under section 43(6) for computing depreciation. The respondent's view is that depreciation accrues only when an asset is put to use, and therefore the WDV of an unused asset should not be included in the block of assets for arriving at depreciation for the year. en-us Wed, 03 Feb 2016 02:02:32 +0530 Thu, 23 Jan 2025 15:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109824 The central issue is whether the cost of an asset purchased but not put to use is includible in the written down value (WDV) under section 43(6) for computing depreciation. The respondent's view is that depreciation accrues only when an asset is put to use, and therefore the WDV of an unused asset should not be included in the block of assets for arriving at depreciation for the year. Discussion-Forum Income Tax Wed, 03 Feb 2016 02:02:32 +0530 https://www.taxtmi.com/forum/issue?id=109824