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 30] [Section 55] [Entire Act] Union of India - Subsection Section 55(1) in The Income Tax Act, 1961 (1)For the purposes of sections 48 and 49,—(a)[***](b)"cost of any improvement",—
