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    <title>Amendment of section 59</title>
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    <description>Where a structure or work in or relating to a building (as referenced in sub section (1A) of section 32 and clause (iii) of sub section (2) of section 56) is sold, discarded, demolished, destroyed or surrendered due to determination of a lease or right of occupancy, the provisions of sub section (2A) of section 41 shall, so far as may be, apply in computing the assessee&#039;s income under section 56 as they apply in computing income under the head &quot;Profits and gains of business or profession&quot;.</description>
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    <pubDate>Mon, 03 Mar 2025 15:22:56 +0530</pubDate>
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      <title>Amendment of section 59</title>
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      <description>Where a structure or work in or relating to a building (as referenced in sub section (1A) of section 32 and clause (iii) of sub section (2) of section 56) is sold, discarded, demolished, destroyed or surrendered due to determination of a lease or right of occupancy, the provisions of sub section (2A) of section 41 shall, so far as may be, apply in computing the assessee&#039;s income under section 56 as they apply in computing income under the head &quot;Profits and gains of business or profession&quot;.</description>
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