revaluation surplus and deferred tax

[ATIF AHMAD CHAUDHREE]

Thanks ALL members Specially Sir Kamran
Sir KAMRAN i am waiting for your reply specially.
Now i elaborate my question please tell me whether it is correct treatment?
Year 1
Fixed asset (Deferred tax liability - DTL) 150
Tax losses (Deferred tax Asset - DTA) 100
Net Deferred tax liability recognised is 50
Year 2
Fixed Asset Cost (DTL) 120
Fixed Asset Revalued amount closing(DTL) (90@35%) 31.5
Tax losses 120

Closing Deferred tax liability 31.5
During the year fixed assets revalued and Revaluation surplus of 100 arise. We made entry regarding Deferred tax
Revaluation surplus (DR.)(35)
Deferred Tax liability (CR.)(35)
On the other hand Fixed asset closing value increased due to revalue and hence difference with tax base increase resulting increase in deferred tax liability.
Revaluation surplus closing is (65-6.5(incremental depreciation) = 58.5)
Year 3

Fixed Asset Cost (DTL) 100
Fixed Asset Revalued amount closing(DTL) (80@35%) 28
Tax losses 150

Closing Deferred tax Asset (Not Recognisd) 22

Now what will be amount of incremental depreciation transfer from revaluation surplus account to retained earning is it 65% of incremental depreciation. how we transfer remaining 35% through deferred tax account when no closing asset recognised?

SIR KAMRAN FOR YOU
From your views i understand this we recognise a deferred tax liability of 28 in the account as closing and ignore remaining amounts of deferred tax liability and assets which result in closing asset.
sir Please Help me.