Held that   business impairment loss assessee has recorded in the fixed assets schedule prepared for the purpose of Companies Act has no relevance considering the fact that no depreciation is allowed for the freehold land; assessee having not submitted the cost allocation of the freehold land acquired by way of slump sale along with buildings, the business loss impairment adjustment made by the assessee qua value of freehold land cannot be reduced upon the sale of land. Indexed cost of acquisition has to be calculated from the actual cost of land acquired by the assessee. (AY. 2014-15 to 2016-17)