Eligibility for Tax Benefits u/s 10AA: Transferred Employees Must Be Under 50% of Total Workforce for Deduction.

Deduction u/s 10AA - splitting up and / or re-constructing of existing business - where an undertaking is established by transfer of employees from existing undertaking upto 50% of employee strength, then it cannot be said the case of splitting up or reconstruction of existing business. .....

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