Chargeable gains from transfer of tonnage tax assets - Section 115VN

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..... 115VN Any profits or gains arising from the transfer of a capital asset being an asset forming part of the block of qualifying assets shall be chargeable to income-tax in accordance with the pro .....

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..... sets had been substituted. Explanation . For the purposes of this Chapter, written down value of the block of qualifying assets means the written down value computed in accordance with the provi .....

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