|Particular||31st March, 2019|
|31st March, 2018|
|Plant and Machinery||10,00,000||8,50,000|
|Land (At Cost)||1,00,000||2,00,000|
1. Depreciation charged on Plant and Machinery Rs. 50,000.
2. Plant and Machinery with a Book Value of Rs. 60,000 was sold for Rs. 40,000.
3. Land was sold at a profit of Rs. 60,000.
4. No investment was sold during the year.