https://www.taxtmi.com/manuals?id=5265 For purposes of the Income Tax Act provision cited, Substantial Expansion means an increase in investment in plant and machinery measured by reference to the book value of such assets on the first day of the previous year in which the expansion is undertaken, calculated without taking into account depreciation for any year, and compared to that pre depreciation book value. en-us Fri, 20 Sep 2024 13:48:00 +0530 Wed, 06 Nov 2024 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5265 For purposes of the Income Tax Act provision cited, Substantial Expansion means an increase in investment in plant and machinery measured by reference to the book value of such assets on the first day of the previous year in which the expansion is undertaken, calculated without taking into account depreciation for any year, and compared to that pre depreciation book value. Manuals Income Tax Fri, 20 Sep 2024 13:48:00 +0530 https://www.taxtmi.com/manuals?id=5265