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Disclosure of Fixed Assets

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(Querist)
21 August 2021 can you please suggest how to disclose when the investment subsidy is received by the assessee and the same is adjusted against the cost of the fixed asset. can it be shown as deletion (sales) or any other method?

Thanks in advance
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
21 August 2021 Other method is credit to profit and loss account yearly based on the rate of depreciation charged.
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