TMI BlogDisallowing the claim u/s. 80IC - The same business was continued but only a part was shifted to Kala...Disallowing the claim u/s. 80IC - The same business was continued but only a part was shifted to Kala Amb. Therefore, it is a reconstruction of the existing business and assessee has failed to establish its claim before the revenue authorities. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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