Section 32A(5)(i) in The Income Tax Act, 1961

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Union of India - Subsection

Section 32A(5)(i) in The Income Tax Act, 1961

(i)where the ship, aircraft, machinery or plant is sold or otherwise transferred by the assessee to the Government, a local authority, a corporation established by a Central, State or Provincial Act or a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956); or

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Union of India - Subsection

Section 32A(5)(i) in The Income Tax Act, 1961