TMI BlogSet off of the loss - benefits u/s 72A (4) - The Act does not state that the under-taking being demerged...Set off of the loss - benefits u/s 72A (4) - The Act does not state that the under-taking being demerged ought to be a going concern at the time of demerger - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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