106 results for “depreciation”+ Section 49(1)(iii)clear
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In the result, appeal of the assessee is partly allowed for statistical\npurposes
49(1)(iii)(e) and Section 55(2)(a)(ii) of the Act, it is pertinent to\nnote that these provisions form part of the Chapter dealing with\n\"Capital Gains\" and Section 47 of the Act specifically excludes transfer\nof capital assets, pursuant to a scheme of amalgamation, from the\npurview of Section 45 of the Act. Therefore