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    <title>Depreciation and S. 43A</title>
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    <description>The query asks whether an upward liability recognised in the second half of the previous year for exchange fluctuations affects application of the second proviso to the depreciation provision, and advises consulting a practising chartered accountant to assess facts and amounts before deciding the proviso&#039;s applicability.</description>
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      <description>The query asks whether an upward liability recognised in the second half of the previous year for exchange fluctuations affects application of the second proviso to the depreciation provision, and advises consulting a practising chartered accountant to assess facts and amounts before deciding the proviso&#039;s applicability.</description>
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