Regarding trust - depreciation on buildings.

Hello,

Today i was going through a latest Amendment in Chapter of Trusts. I understood that Depriciation on Capital Assets like buildings etc will not be allowable if such Capital amount was fully exempted / allowed as expenditure.

Makes complete sense. Double benefit should not be allowed to assessee.

But in Chapter of Depreciation i read that " Claiming Depreciation is Manatory" after the big Reliance Tax Planning. Also, if enough profits are not there to set off Deption, we can carry forward the unabsorbed Depreciation, indifinetely.  

My question is, doesnt this latest amendment contraditcts the the Mandatory Deption claiming rule.

Also, what will be the treatment of Deption apart of the Income and expense account, the trust maintains.

Thanks so much for your replies and opinions

Pranav.