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Computation of capital allowances

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....35. (1) The amount of capital allowances referred to in clause (c) of sub-section (1) of section 32 shall be the aggregate of the amount in respect of,-     (a) depreciation of busin....

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....sp;   (a) owned, wholly or partly, by the person; and     (b) used for the purposes of the business of the person. (3) The condition referred to in clause (a) of sub-sec....