Part capitalisation of capital work in progress

Major Capital work which is inhouse developed by company taking services of its various internal department. In such case asset is ready to use & also put to use but still work which was part of that scheme (say 10% in value) is pending & will be completed in future. Questions: (1) In such scenario, can company capitalize 90% of its total scheme in one financial year & claim depreciation? remaining 10% will be capitalized in next fy?? or (2) must wait for scheme to be completed fully, then only capitalize & claim depreciation.?? Pls give reference for Accounting Standard or Guidance note or any other law.