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32. Mr. X, a retailer acquired furniture on 10th May 2020 for 10,000 in cash and on 15th May 2020, for * 15,000 and 20,000

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32. Mr. X, a retailer acquired furniture on 10th May 2020 for 10,000 in cash and on 15th May 2020, for * 15,000 and 20,000 by a bearer cheque and account payee cheque, respectively. Depreciation allowable for A.Y. 2021-22 would be

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