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[Cites 0, Cited by 2] [Section 32AC(4)] [Section 32AC] [Entire Act]

Union of India - Subsection

Section 32AC(4)(v) in The Income Tax Act, 1961

(v)any plant or machinery, the whole of the actual cost of which is allowed as 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 previous year.