Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 7] [Section 43(6)] [Section 43] [Entire Act] Union of India - Subsection Section 43(6)(a) in The Income Tax Act, 1961 (a)in the case of assets acquired in the previous year, the actual cost to the assessee;