07 August 2013
DTA/DTL will NOT be created on account of difference in profit & difference in depreciation. This is because both are PERMANENT difference. they are permanent difference because the block has been disposed off and next year there will be no depreciation and no profit/loss.
07 August 2013
Where in income tax do you want to show difference in income? No such disclosure is to be made. Taxable income is to be computed as per normal provisions.