Deduction for cost of acquisition, inflation-adjustment etc.

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..... acquisition, inflation-adjustment etc. 49. (1) The deductions for the purposes of section 47 shall, in the case of an investment asset, be the following:- (i) the amount of expenditure, .....

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..... the purposes of section 47 shall be the following:- (i) the amount of expenditure, if any, incurred wholly and exclusively in connection with the transfer of the asset; (ii) the ind .....

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