Table of Contents
o
(A) [Section 41(1)(a)]- Recovery by the same assessee:
o
(B) [Section 41(1)(b)]- Recovery by the successor in
business or profession:
·
3. [Section 41(3)]- Sale of Capital Assets used for
Scientific Research:
·
4. [Section 41(4)]- Recovery out of Bad Debts
allowed as a deduction:
o
(a) [Section 176(3A)]- Recovery of any sum in case
of discontinued business:
o
(b) [Section 176(4)]- Recovery of any sum in case of
discontinued profession:
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