As 22 help

as 22query... senior students and experts please comment.

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before reading question my doubt is regarding un amortised preliminary expenses which must be taken as reversal of dta .

rules in as 22 is dta can be adjusted with dtl

but how  dta reversal can be adjusted with dtl ???? 

(or)

am i taking wrong view of unamortised preliminary expenses given below as dta reversal ? 
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question :
1)## unamortised preliminary expenses as per income tax records :30 thousand 
2)depreciation as per accounting records: 2 lakhs
3)depreciation as per tax laws : 5lakhs

Taxrate :50percent

create dta or dtl !!
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Ans
:

dtl = 5 lakh - 2 lakh *50 % =)1500000
less dta 30thousand*50%  (15000)
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135000 dtl
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Plz give ur views??