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Treatment of sale of scientific research assets

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Querist : Anonymous

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Querist : Anonymous (Querist)
17 November 2011 dear expert
i've a query which is as follows
200% deduction is claimed u/s 35(2AB) for scientific research assets now this assets is sold without using in business.then how much amount should be taxable as pgbp?
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CS Bijoy

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CS Bijoy (Expert)
21 November 2011 Only the difference if any between Cost price and Sale price.

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