Deduction u/s 80IB - upon conversion of the proprietorship ...
Case Laws Income Tax
August 7, 2014
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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