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Deduction u/s 80IB - converting the proprietorship into a partnership firm resulted into transfer of plant and machinery previously used by the undertaking - there was a transfer of the industrial undertaking as a whole along with its assets and liabilities - deduction allowed - Tri

Income Tax - Deduction u/s 80IB - converting the proprietorship into a partnership firm resulted into transfer of plant and machinery previously used by the undertaking - there was a transfer of the i .....

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