Article 83 prevents the duplication of tax benefits across different business activities or legal provisions. It stipulates that a taxpayer is allowed only one deduction for depreciation on a single capital asset, even if that asset is used across multiple businesses operated by the same taxpayer. Furthermore, if an asset qualifies for allowances under multiple categories or provisions of the Law, only one category of allowance may be applied. This 'single deduction' rule maintains the integrity of the tax system by ensuring that no asset provides more relief than its total capital cost.