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Deduction for terminal allowance

..... k of asset if,- (a) the block of assets have ceased to exist by reason of being demolished, destroyed, discarded or transferred during the financial year; and (b) the percentage specified in the Fifte .....

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..... nt accrued or received in respect of the assets which are demolised, destroyed, discarded or transferred during the financial year together with the value of the carcass or the scrap, if any. (3) The .....

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