Section 32AB(4)(d) in The Income Tax Act, 1961

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Union of India - Subsection

Section 32AB(4)(d) in The Income Tax Act, 1961

(d)any machinery or plant, the whole of the actual cost of which is allowed as a deduction (whether by way of depreciation or otherwise) in computing the income chargeable under the head "Profits and gains of business or profession" of any one previous year;]

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Union of India - Subsection

Section 32AB(4)(d) in The Income Tax Act, 1961