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Income Tax - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Transfer of ongoing business - assessee is entitled for ...


Assessee Can Claim Deduction u/s 80IA(4)(iii) for Remaining Period Post-Business Transfer Eligibility.

February 24, 2014

Case Laws     Income Tax     AT

Transfer of ongoing business - assessee is entitled for deduction u/s. 80IA(4)(iii) for the unexpired period during which the transferor enterprise would have been entitled for deduction if the transfer had not taken place - AT

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