Amendment of section 43

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..... has been allowed or is allowable to the assessee under section 35AD, shall be treated as 'nil',— (a) in the case of such assessee; and (b) in any other case if the capital asset is acquired or received,— (i) by way of gift or will or an irrevocable trust; (ii) on any distrbution on liquidation of the company; and (iii) by such mode of transfer as is referred to in clauses (i), (iv), (v), (v .....

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