https://www.taxtmi.com/acts?id=10655 An assessee may deduct whole capital expenditure wholly and exclusively incurred for a specified business, allowable in the year incurred or, if capitalised before commencement, in the year operations commence; specified businesses include cold chain facilities, agricultural warehousing and cross country pipeline networks. Eligibility excludes setups from splitting or transfer of previously used plant unless prescribed exceptions apply; deduction is barred under Chapter VIA and cannot be claimed more than once. Commencement-date conditions, transitional pipeline deductions, and definitions of associated persons, cold chain, and excluded items like land and goodwill are prescribed. en-us Tue, 04 Aug 2009 17:05:34 +0530 Sat, 08 Aug 2009 12:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10655 An assessee may deduct whole capital expenditure wholly and exclusively incurred for a specified business, allowable in the year incurred or, if capitalised before commencement, in the year operations commence; specified businesses include cold chain facilities, agricultural warehousing and cross country pipeline networks. Eligibility excludes setups from splitting or transfer of previously used plant unless prescribed exceptions apply; deduction is barred under Chapter VIA and cannot be claimed more than once. Commencement-date conditions, transitional pipeline deductions, and definitions of associated persons, cold chain, and excluded items like land and goodwill are prescribed. Act-Rules F. Acts / Amendment Acts Tue, 04 Aug 2009 17:05:34 +0530 https://www.taxtmi.com/acts?id=10655