Whether, for purposes of determining depreciation to be provided under the section read with section 350,

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....cular<br>Companies Law<br>Circular: Letter No. 10(1)/CL&#8209;VI/62, dated 4&#8209;6&#8209;1962. Subject:- Whether, for purposes of determining depreciation to be provided under the section read wi....

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....ng out of section 23A of the 1922 Act or section 104 of the 1961 Act, the Department's view is that such difficulties are not likely to arise in many cases in view of the consolidated allowance availa....