https://www.taxtmi.com/acts?id=18788 Where a sum received as an advance or otherwise during negotiations for transfer of a capital asset has been included in the assessee's total income under the income inclusion provision, that sum shall not be deducted from the cost for which the asset was acquired, the written down value, or the fair market value when computing the cost of acquisition. en-us Mon, 11 Aug 2014 17:43:42 +0530 Mon, 11 Aug 2014 17:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18788 Where a sum received as an advance or otherwise during negotiations for transfer of a capital asset has been included in the assessee's total income under the income inclusion provision, that sum shall not be deducted from the cost for which the asset was acquired, the written down value, or the fair market value when computing the cost of acquisition. Act-Rules F. Acts / Amendment Acts Mon, 11 Aug 2014 17:43:42 +0530 https://www.taxtmi.com/acts?id=18788