Deduction for terminal allowance.

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..... l allowance in respect of a block of assets, if,— (a) the block of assets has ceased to exist by reason of being demolished, destroyed, discarded or transferred during the financial year; a .....

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..... B = the actual cost of any asset falling within that block, acquired during the financial year; and C = the amount accrued or received in respect of the assets which are demol .....

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