Business when teated distinct and separate.

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..... ct and separate from another business if there is no interlacing or inter-dependence between the businesses. (2) A business shall be deemed to be distinct and separate from another business, if— ( .....

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..... acturing process of the other unit; (c) separate books of account are maintained or capable of being maintained, for the business; or (d) it is a business in respect of which profits are determine .....

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