Prativa - The 3.3 lakhs in 2012 and 1.6 lakhs in 2013 are not new expenses. They are the value of the oven in those years. Over a period of time the value of the oven decreases (just like if you buy a car).
Aug 22 2012 12:50 PM
Depreciation can start in the same year as the purchase.
Does this clarify your doubts. Please let me know if it doesnt.