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Income Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Eligibility for exemption u/s 10B - When a DTA unit is converted ...

Case Laws     Income Tax

April 26, 2014

Eligibility for exemption u/s 10B - When a DTA unit is converted into 100% EOU unit, there is neither a transfer nor a creation of a new business to attract section 10B(2)(iii) - exemption allowed - HC

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