Deduction for terminal allowance.

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..... wance in respect of a block of assets, if,— (a) the block of assets has ceased to exist by reason of being demolished, destroyed, discarded or transferred during the financial year; and (b) the percen .....

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..... the financial year; and C = the amount accrued or received in respect of the assets which are demolished, destroyed, discarded or transferred during the financial year together with the value of the c .....

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