Deprecieation Not Claim

As per me,

You claim or not but the value of asset is reduce. bcoz, it's used the year and it's got depreciate itself (means asset got lesser life)
So, The value will be decrease...

Yes Sir, value of assets is decreased in my books, but depreciation not claimed in ITR, any legal issues,

As per my understandings...

It's not issue.
Bcoz, the expense will be claim is our decision. we can skip the expense account.

(It's already increase our income value, means not decreased)

Depreciation, a Mandatory Deduction [Explanation 5 to Section 32(1)]

With effect from 1-4-2002, it has been explicitly declared that whether or not the assessee has claimed deduction in respect of depreciation (of eligible assets) while computing his total income, such deduction shall be given mandatorily and compulsorily to that assessee. Therefore, depreciation is a mandatory deduction to be given effect to while computing total income and not an optional deduction.

Not claiming depreciation may lead to discrepancies in your tax filings, potentially raising red flags with tax authorities. Consistency in following the provisions of the Income Tax Act is essential to avoid legal issues.

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