As-10

The company may therefore, have to determine the same on some estimated basis provided all reasonable efforts to determine the Cost/WDV of the machinery do not yield any better result. An all out attempt should be made by the management to reconstruct the old records.
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Such records may be constructed by obtaining old copies of annual reports distributed amongst shareholders, annual accounts filed with Registrar of Company; IT Returns filed by the auditor may also be having record of physical verification of earlier years etc. In fact, through this process, the company shall be able to determine the WDV of the asset because the machinery sold seems to be quite big and must have been recorded on standalone basis.
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Refer Page No. 6.6 and Question No. 4(a)

https://www.icai.org/resource_file/22011vol3pmcp6.pdf

thank you deepak 

i had puchased a fixed asset of rs. 10 lacs and for same i had received subsidy of rs. 8 lacs

so which amt i have debited to fixed asset account and on which amt i should charged depreciation.

fixed assets to be shown in balance sheet at rs (10-8)=2 lacs

and dep. should be claimed on rs 2 lacs only.