https://www.taxtmi.com/acts?id=10652 Receipts in cash or kind on account of a capital asset (other than land, goodwill, or financial instruments) that is demolished, destroyed, discarded, or transferred are excluded from taxable income where the whole expenditure on that asset has been allowed as a deduction under the investment-linked deduction provision. en-us Tue, 04 Aug 2009 17:03:02 +0530 Sat, 08 Aug 2009 12:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10652 Receipts in cash or kind on account of a capital asset (other than land, goodwill, or financial instruments) that is demolished, destroyed, discarded, or transferred are excluded from taxable income where the whole expenditure on that asset has been allowed as a deduction under the investment-linked deduction provision. Act-Rules F. Acts / Amendment Acts Tue, 04 Aug 2009 17:03:02 +0530 https://www.taxtmi.com/acts?id=10652