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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act 2009 Section 10

Amendment of Section 28

~1 min read
https://sooperkanoon.com/act/25978

Bare act section · Research

About this section

Finance (No. 2) Act 2009 Section 10 is part of Finance (No. 2) Act 2009 - Amendment of Section 28. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 28 of the Income-tax Act, after clause (vi), the following clause shall be inserted with effect from the 1st day of April, 2010, namely:--

"(vii) any sum, whether received or receivable, in cash or kind, on account of any capital asset (other than land or goodwill or financial instrument) being demolished, destroyed, discarded or transferred, if the whole of the expenditure on such capital asset has been allowed as a deduction under section 35AD;".

Frequently asked questions

What does Finance (No. 2) Act 2009 Section 10 provide?

Section Section 10 of the Finance (No. 2) Act 2009 (Amendment of Section 28) is reproduced on this page as part of the Finance (No. 2) Act 2009. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance (No. 2) Act 2009 Section 10?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act 2009 Section 10. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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