sec 43 A of income tax act

Hello All,

                I am doing audit of a manufacturing  proprietorship entity. As per sec 43 A of income tax act , the loss /gain arising from foreign remittance is to be capitalised. (the act is overriding the AS 11)

                 I have done so. But i want to know whether the additional depreciation on capitalised loss/gain will be availed or not.

                  Is there any relevant case law or judgement ???? Please reply . Thanks in advance