Sec. 32(1)(iii) of the Income-tax Act, 1961-Meaning of "actually written off"-Clarification regarding

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..... inery, plant or furniture which is sold, discarded, demolished or destroyed in the previous year (other than the previous year in which it is first brought into use), the amount by which the monies payable in respect of such building, machinery, plant or furniture, together with the amount of scrap value, if any, falls short of the written down value thereof. This deduction is to be allowed only i .....

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