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Depreciation Claim for the deceased individual

This query is : Resolved 
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(Querist)
27 October 2010 A person carrying on business as a proprietary concern has deceased (on 15.10.2010) during the year, now the business is taken by his legal heir (son).
My query is:
1. Can the legal heir can take depreciation claim in his father's return?
2. I think legal heir in his personel return can take half of the depreciation claim. Am I right?
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CA Shailesh Kumar Bhagat

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CA Shailesh Kumar Bhagat (Expert)
27 October 2010 I think legal heir of the concern will file the return in his personel capacity for the full previous year , and calculate the deprection as going concern basis as per section 32. ( i.e. 100% or 50% where the new assets is used for less than 180 days)
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
02 August 2023
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