TMI BlogWhen there is only a change in the name of the company and all other things including the management of...When there is only a change in the name of the company and all other things including the management of the company remains unchanged, then it cannot be said that the assessee has not commenced its business activities and in that event benefit under sec. 71 of the act cannot be denied to the assessee. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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