Direct Tax Acts, Finance Act 2014
666 Deduction for increase in stock values
FA96 s134; FA97 s18; FA05 s31; FA07 s24(1)(a); F(No. 2)A08 s18(1)(a); FA11 s25(1)(a) & (b); FA13 s20(1)(a)
(1) Subject to this Chapter, where –
(a) ...
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