Computation of short-term capital gains - fixed assets have been reduced to nil at year-end which is...

Computation of short-term capital gains - fixed assets have been reduced to nil at year-end which is evident from assessee’s Balance Sheet as placed on record. Hence, the fixed asset block has ceased to exist. Therefore, the deduction of WDV of assets as attached to above land & shed would be available to the assessee - AT .....

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