Computation of capital allowances

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..... The amount of capital allowances referred to in clause (c) of sub-section (1) of section 32 shall be the aggregate of the amount in respect of,- (a) depreciation of business capital assets; (b) initia .....

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..... (3) The condition referred to in clause (a) of sub-section (2) shall not apply in the case of a business capital asset being a capital expenditure on any building which is held by the person under a l .....

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