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    <title>Change in Depreciation Method from WDV to Straight-Line Per Companies Act, No Impact on Section 32 Tax Claims.</title>
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      <description>Simultaneous claim of depreciation and deduction of depreciation write back - amount credited in P&amp; L Account due to change in the method of providing depreciation as per the Companies Act - WDV to straight line method - it does not have any tax impact and nothing to do with the claim of the depreciation on assets u/s 32</description>
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