TMI BlogValid ‘demerger’ u/s 2(19AA) - carry forward of loss and unabsorbed deprecation - in the case of...Valid ‘demerger’ u/s 2(19AA) - carry forward of loss and unabsorbed deprecation - in the case of demerged company revenue has already taken a stand that the transaction is of Demerger, now it cannot be allowed to take a different stand in case of resulting assessee Company. - Revenue cannot blow hot and cold in same breathe - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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