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[Cites 0, Cited by 66] [Section 36(1)] [Section 36] [Entire Act]

Union of India - Subsection

Section 36(1)(vi) in The Income Tax Act, 1961

(vi)in respect of animals which have been used for the purposes of the business or profession otherwise than as stock-in-trade and have died or become permanently useful for such purposes, the difference between the actual cost to the assessee of the animals and the amount, if any, realised in respect of the carcasses or animals;