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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Cost of acquisition rule: written down value used for depreciable assets, altering capital gains computation.</h1> Where an asset on which depreciation was claimed is a capital asset, the written down value, as defined in clause (6) of section 43 and as adjusted, shall be taken as the cost of acquisition for computing capital gains, thereby modifying the usual application of the capital gains provisions.

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