If a new machinery or plant is purchased on 01.04.2017 for rs. 2,00,000 and opening wdv of block of asset is rs. 10,00,000 and the same asset which was purchased on 01.04.2017 is sold on 31.03.2018 for rs. 2,00,000. Then closing wdv of block of asset will be rs. 10,00,000 on which we will calculate normal depreciation . what about additional depreciation ?