Amendment of Section 34

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..... ax Act, for the Explanation to clause (i) of sub-section (2), the following Explanation shall be substituted, namely :- Explanation : Where a capital asset is transferred - (i) by a holding company to .....

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..... e deductions in respect of depreciation allowed in the case of the company from which the asset has been transferred; . - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regu .....

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