https://www.taxtmi.com/acts?id=49381 When a taxpayer has claimed depreciation in respect of a depreciable asset, the capital gains computation under the usual provisions applies subject to the modification that the asset's written down value, as defined for depreciation and as adjusted, shall be taken as the cost of acquisition for computing capital gains. en-us Thu, 20 Feb 2025 17:06:49 +0530 Thu, 20 Feb 2025 17:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49381 When a taxpayer has claimed depreciation in respect of a depreciable asset, the capital gains computation under the usual provisions applies subject to the modification that the asset's written down value, as defined for depreciation and as adjusted, shall be taken as the cost of acquisition for computing capital gains. Act-Rules F. Acts / Amendment Acts Thu, 20 Feb 2025 17:06:49 +0530 https://www.taxtmi.com/acts?id=49381