ITMS

৫৪ - General conditions for allowing deductions

2025-26 2024-25 2024-25 2023-24

54. General conditions for allowing deductions.—
(1) If in any income year any such expenditure is allowed as deduction under this chapter which represents an asset in whole or in part, no further deduction shall be allowable in respect of that asset in the same income year.
(2) In allowing any expenditure under s...

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