Deduction u/s 80IB - upon conversion of the proprietorship ...

Court Allows Section 80IB Deduction for Proprietorship to Partnership Conversion Without Plant and Machinery Transfer.

August 7, 2014

Case Laws Income Tax HC

Deduction u/s 80IB - upon conversion of the proprietorship concern to a partnership concern there was no transfer of plant and machinery to the partnership firm, inasmuch as there was a transfer of the industrial undertaking as a whole along with its assets and liabilities - deduction allowed - HC

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Deduction u/s 80IB - upon conversion of the proprietorship ...

Court Allows Section 80IB Deduction for Proprietorship to Partnership Conversion Without Plant and Machinery Transfer.

August 7, 2014

Case Laws Income Tax HC

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