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Depreciation on Capital work in progress

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(Querist)
24 October 2023 whether depreciation on capital work in progress can not be claimed without transferred to fixed assets.
Like capital work in progress building
capital work in progress plant and machinery.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
25 October 2023 Yes, depreciation can't be claimed without transferring to fixed assets.

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