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Sale and Disposal of Fixed Assets – An Analysis from DT Perspective

March 9, 2018
Fixed assets (FA, in short) are sold/disposed off by an enterprise for various reasons such as FA has out lived its life, there is break down, or modernization of unit, or transfer/ merger of the unit etc. The asset may be depreciable, or non-depreciable, or it may not be capital asset under Section 2 (14)of the Act.
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