Section 80-IC Deduction Stands: Conversion to Partnership Doesn't Affect Eligibility Despite Section 80-IA's Amalgamation Rule.

Deduction under 80-IC - Proprietorship Converted into Partnership Concern - Benefit of 80IC cannot be denied only on the ground that section 80-IA embraces only cases of amalgamation or demerger of Indian Company.... - HC .....

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