https://www.taxtmi.com/acts?id=46631 Insertion of a proviso treats the actual cost of an asset representing capital expenditure on scientific research as increased by twenty-five per cent where such asset, after ceasing to be used for research and being used for business, is sold, discarded, demolished or destroyed; parallel substitutions expand cross references to include the clause covering capital expenditure on scientific research so those assets fall within the same recapture/computation provisions. en-us Thu, 26 Dec 2024 13:01:05 +0530 Thu, 26 Dec 2024 13:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46631 Insertion of a proviso treats the actual cost of an asset representing capital expenditure on scientific research as increased by twenty-five per cent where such asset, after ceasing to be used for research and being used for business, is sold, discarded, demolished or destroyed; parallel substitutions expand cross references to include the clause covering capital expenditure on scientific research so those assets fall within the same recapture/computation provisions. Act-Rules F. Acts / Amendment Acts Thu, 26 Dec 2024 13:01:05 +0530 https://www.taxtmi.com/acts?id=46631