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[Cites 0, Cited by 0] [Section 17(2)] [Section 17] [Entire Act]

State of Kerala - Subsection

Section 17(2)(c) in Kerala Cashew Factories (Acquisition) Act, 1974

(c)The actual cost of acquiring any plant, machinery or other equipment which has not been worked or used and the written down value (determined in accordance with the provisions of the Income Tax Act, 1961) of any other plant, machinery or other equipment, provided that such written down value shall not be be less than 25 per cent of the actual cost of acquiring such plant, machinery or other equipment.