Section 35E(3)(iii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 35E(3)(iii) in The Income Tax Act, 1961

(iii)of a capital nature in respect of any building, machinery, plant or furniture for which allowance by way of depreciation is admissible under section 32, shall not be deemed to be expenditure incurred by the assessee for any of the purposes specified in sub-section (2).

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Union of India - Subsection

Section 35E(3)(iii) in The Income Tax Act, 1961