Special provision for computation of cost of acquisition of certain assets.

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....tation of cost of acquisition of certain assets. 40. (1) For the purposes of computation of income under the head "Profits and gains of business or profession", cost of acquisition of an asset acquir....

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....use (b); (ii) any cost of improvement made; (iii) any expenditure incurred by the amalgamating company or transferor or donor wholly and exclusively in connection with such transfer. (2) This sec....