Posted on October 10, 2017February 27, 2018Section 11(6) inserted by Finance Act 2014 wef AY 2015-16 disallowing deduction of depreciation of asset , the acquisition of which has been claimed as application is not retrospective in nature. Al- Ameen Charitable Fund Trust[2016] 67 taxmann.com 160 (Karnataka) FEBRUARY 22, 2016