Question Related to Sales of faxed assets:
Suppose we have opening wdv of 5 lakh in computer & Accessories. there was a laptop which opening wdv is 80,000 but we sale it on 1lakh, now in depreciation schedule should we put 1lakh in sales column of computer & Accessories or only 80,000 ??

In case of disposal, reduce the disposal value (sales amount) from the WDV of asset pool. In your case, reduce 1 lakh from opening WDV of 5 lakhs.

We recommend you revisit the chapter 5 'Depreciation' of Business Taxation Course for detailed conceptual clarity.