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short term capital loss

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(Querist)
24 December 2013 loss on sale of vehicle which is shown in fixed assets. that is disallowed under which section - 36 or 37 or 40 or 40A or 43B?
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CA Siddhartha Bhardwaj

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CA Siddhartha Bhardwaj (Expert)
25 December 2013 Block of assets is governed by Section 32 and Section 50.

Accordingly profit or loss on sale of assets is also governed by Section 32 & Section 50.

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