CA CPT Model Test Paper 3 with solutions for online practice

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Question : 48 of 200
 
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X Ltd. Acquired a lease right for 10 years of a mine on a lumpsum payment of Rs. 9,00,000 to the landlord .It was estimated by the expert that the coal deposit of the mine was 40,00,000 tonnes , 75% of which could be raised within time period allowed .X Ltd.decided to depreciated the lease on Depletion Method. The sales and stocks (in tonnes) were as under :
 Year  I  II  III  IV  V  VI
 Sales  30,000  62,000  1,96,000  4,02,000  4,02,000  3,98,000
 Closing Stock  10,000  8,000  12,000  10,000  8,000  10,000

The depreciation for the year VI will be :
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