Deduction u/s 10A or 10B - alternative claim - The intention under Section 10A being clear and that...

Deduction u/s 10A or 10B - alternative claim - The intention under Section 10A being clear and that there is no specific prohibition or even by inference to an industrial unit formed by transfer of entire business - Revenue's plea that by transfer of machinery, the assessee would be disentitled to the relief under Section 10A rejected - HC .....

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