Fa less than 5000

The capitalisation not only depends upon amount but also use.

You use would determine whether the same shall be capitalise or not

The capitalisation not only depends upon amount but also use.

You use would determine whether the same shall be capitalise or not

Fine. I have another doubt. Has the provision of writing off of FA less than 5000 been scraped out because i couldnt find such provission in Scchedule II?