Hi guys in this blog let's see the table of national actual cost section 43 I said transferred by holding company 200% subsidiary or vice versa where the transverse company is an Indian company actual cost to the transverse company shall be the same as soon have been to that transferred company if it continue to hold it asset transferred under scheme of amalgamation actual cost to the amalgamated company shall be same as wood have been to the amalgamating company if it continue to hold it asset transfer to the resulting company in case of demo same as would have been to demerged company a wild actual cost minus due to your excise custom or which credit of it has been taken asset acquired where portion of cost met by some other person actual cost minus cost made by some other person as that acquired by the non resident outside India but brought by him to India for the purpose of Business and the profession actual that would have been available in India since the date of birth exchange in India Capital Asset on which 100% detection has been allowed or bill to the SSC under section 35ad conversion of inventory into Capital Asset actual cost to the company shall be amount which would have been recog regarded as actual cost had been no such corporates agent fire market value on the date of such conversion when will a block go out existence under Income Tax law normally when an asset is sold them it's obvious that a particular asset caesars to exist for a climate of depreciation but in income tax we are not climbing depreciation on an acid to acid bases we computer depreciation on blog group of acid only if the block goes out of existence depreciation computation will also stop ablock C to exist under to circumstance when the cell consideration of any asset sold exceed the balance available in the block when all the Asset in the block or sold the resulting gain or loss is always regarded as short term capital gain or short term capital loss concept of additional depreciation additional depreciation is available only for SSC engaged in manufacturing production of any article or thing or in the business of generation transmission or distribution of power shall be allowed additional depreciation is available only for new plant and machinery purchased during the year additional depreciation is available only if the new plant and machinery is used directly or indirectly in the manufacturing process computer which aid in manufacturing will also qualified for additional depreciation.