Amendment of section 41

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....e-tax Act, after sub-section (1) the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1998, namely:- "(2) Where any bui....

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.... as the case may be, together with the amount of scrap value, if any, exceeds the written down value, so much of the excess as does not exceed the difference between the actual cost and the written do....