TMI BlogAmendment of section 35ADX X X X Extracts X X X X X X X X Extracts X X X X ..... A and shall be inserted; (b) in sub-section (5),- (i) in clause (ah), the word and occurring at the end, shall be omitted; (ii) after clause (ah), the following clauses shall be inserted, namely:- (ai) on or after the 1st day of April, 2014, where the specified business is in the nature of laying and operating a slurry pipeline for the transportation of iron ore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod specified in sub-section (7A), otherwise than by way of a mode referred to in clause (vii) of section 28, the total amount of deduction so claimed and allowed in one or more previous years, as reduced by the amount of depreciation allowable in accordance with the provisions of section 32, as if no deduction under this section was allowed, shall be deemed to be the income of the assessee charg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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