DTL or DTA

1. DTA or DTL will be accounted only when there is a timing difference. 
2. In the first year, DTL needed to be created for Rs. 15,000 by applying the tax rate on it. 
3. Second-year also DTL need to be created for Rs. 10,000 by applying the tax rate on it. 
4. In both the cases, DTL needs to be created. If the above depreciation is not on account of timing differences or temporary differences then no need to create DTL. 
Please correct me if the above solution has an alternative view.