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[Cites 0, Cited by 0] [Section 5(3)] [Section 5] [Entire Act]

State of Karnataka - Subsection

Section 5(3)(f) in Karnataka Agricultural Income-Tax Act, 1957

(f)in respect of any such building, machinery or plant which has been sold or discarded or demolished or destroyed, the amount by which the written down value thereof exceeds the amount for which the building, machinery or plant, as the case may be, is actually sold for its scrap value: