Clause wise discussion on form 3CD Clause 14 (a) to (f)

[Tax Audit Report]

Finally, the amount of depreciation allowable and the WDV at the year end have to be stated.

Wherever a claim for depreciation involves any reliance on any judgement or opinion or other contentions (as to its classification, rate applicable, cost, date on which put to use etc.), it may be advisable for tax auditor to disclose full particulars thereof and the basis on which the depreciation allowable has been determined and vouched by him.

[Tax Audit Report]

There are judicial pronouncements to the affect that depreciation which is not claimed by the assessee should not be thrust on him.

Shri Sahakari Sakhar Karkhana Ltd. 177 ITR 443 (Bom.), Beco Engineering Co. Ltd. 148 ITR 478 (P & H) , Premier Automobiles Ltd. 206 ITR 1 (Bom. ) Machine Tools Corp. of India Ltd. 201 ITR 101 (Kar), and Andhra Cotton Mills Ltd. 209 ITR 404 (A.P.)
However, there are certain other judicial pronouncements to the effect that allowance of depreciation is mandatory whether the assessee has claimed the same or not. Allahabad Glass Works [1961] 42 ITR 439 (All), Dasaprakash Bottling Company v. CIT [1980] 122 ITR 9 (Mad) CIT v. Southern Petro Chemical Industries Corporation Limited (No.2) [1998] 233 ITR 400 (Mad).

[Tax Audit Report]

However, if other relevant details are made available by the assessee, they would have to be mentioned under the relevant sub-clauses.