https://www.taxtmi.com/caselaws?id=7025 Clause (vii) of section 10(2) grants a balancing allowance where part of a building is demolished; statutory language and analogy with machinery support inclusion of partial demolition, so the allowance may be claimed for the demolished portion. The proviso that the amount be "actually written off in the books" is a qualifying term, not an absolute condition precedent; the assessing officer may grant the balancing allowance where factual findings show it was not reasonably possible to write off the amount despite proper efforts. Outcome: partial demolition qualifies and the proviso permits discretion on the facts. en-us Wed, 06 Sep 1967 00:00:00 +0530 Sat, 07 Feb 2009 19:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7025 Clause (vii) of section 10(2) grants a balancing allowance where part of a building is demolished; statutory language and analogy with machinery support inclusion of partial demolition, so the allowance may be claimed for the demolished portion. The proviso that the amount be "actually written off in the books" is a qualifying term, not an absolute condition precedent; the assessing officer may grant the balancing allowance where factual findings show it was not reasonably possible to write off the amount despite proper efforts. Outcome: partial demolition qualifies and the proviso permits discretion on the facts. Case-Laws Income Tax Wed, 06 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7025