Sec 50 - depreciable assets

Correct if I'm wrong:

Sec 50 - Income Tax Act

Block - Opening WDV : Building 1 - 300,000.00 / Building 2 - 600,000.00 / Building 3 - 1,00,00,000.00

Building 1 is sold for Rs.30,00,000.00

Calculation:

Opening WDV of the Block = Rs.109,00,000.00

Less : sale of building 1     = (Rs.30,00,000.00)

                                                        79,00,000.00

Less : Depreciaion @ 10%        (7,90,000.00)

     Closing WDV of the Block =  71,10,000.00