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Browse Articles by "Accounting and Control"
Title: Accelerated Depreciation, Minimum Taxable Profits, and the Value of the Company
Authors: Dalip S Swamy
Issue/Year: Jan-1984
Section: Research
Abstract: The effect of accelerated depreciation and minimum taxable profits introduced in a recent Indian budget, on the value of the firm and on the tendency for making capital intensive investments is examined.
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