https://www.taxtmi.com/acts?id=11985 Income from special sources is the aggregate of accruals or receipts, reimbursements of expenditure and tax borne by the payer; no deduction, allowance or loss set off is permitted, and such income is presumed to give full effect to all losses, allowances and deductions under the Code. Written down value of business assets used for such income is computed as if depreciation, initial depreciation and terminal allowance had been claimed and allowed, and common costs attributable to the special source are to be determined as prescribed. en-us Fri, 17 Sep 2010 12:39:33 +0530 Fri, 17 Sep 2010 15:00:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11985 Income from special sources is the aggregate of accruals or receipts, reimbursements of expenditure and tax borne by the payer; no deduction, allowance or loss set off is permitted, and such income is presumed to give full effect to all losses, allowances and deductions under the Code. Written down value of business assets used for such income is computed as if depreciation, initial depreciation and terminal allowance had been claimed and allowed, and common costs attributable to the special source are to be determined as prescribed. Act-Rules Bills Fri, 17 Sep 2010 12:39:33 +0530 https://www.taxtmi.com/acts?id=11985