Tax outgo reduction due to new rates of depreciation

Dear All

I'd like to understand logic behind increasing depreciation rates in new Companies Act - why do so especially when it'd mean (significant) reduction in tax outgo for majority of companies (barring Power Gen etc)

Also enlighten about concequence for a small Mom-Pop Pvt Ltd company earlier say paying Rs 1 lakh as tax , so now it will pay say 20% less - 80k tax , so what implications vis a vis scrutiny assessment etc.....

Cheers

Shruti Arora