i came across a audited balance sheet in which depreciation was claimed but the amount was not deducted from the fixed assets nor a provision was created...the person had stated his number as 093662..i searched the member on icai.org and found out that the membership belonged to some other person and this number has been removed...
he might have by mistake stated a wrong membership number...i am giving him the benefit of doubt and lets see what he has to same about the same and why depreciation was not treated as per accounting norms...