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Section 36(1)(iii)4 Section 43(1)4

DEPUTY COMMISSIONER OF INCOME TAX vs. M/S. CORE HEALTH CARE LTD

C.A. No.-003952-003955 - 2002Supreme Court08 Feb 2008

For Respondent: M/s. Core Health Care Ltd

Section 260ASection 28Section 36(1)(iii)Section 43(1)

gains of business and, therefore, the said section commences with the words "In Sections 28 to 41 and unless the context otherwise requires" "actual cost" shall mean the actual cost of the assets to the assessee, reducing by that portion of the cost thereof, if any, as has been met directly or indirectly by any other person or authority