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[Cites 0, Cited by 0] [Section 2(18)] [Section 2] [Entire Act]

State of West Bengal - Subsection

Section 2(18)(b) in The Bengal Agricultural Income-Tax Act, 1944

(b)in the case of assets acquired before the previous year, the actual cost to the assessee less all depreciation allowable to him under this Act in respect of such work, machinery, plant or other asset as the case may be.