Merger Allows Firm to Claim Section 10B Income Tax Deduction Post-April 2004; Limitations Removed for Eligibility.

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....Deduction u/s 10B - deduction after merger of the eligible firm in the assessee firm - limitations specified in sub-sections 9 and 9A of Section 10B do not exist from 1.4.2004 and therefore, assessee is eligible for deduction after the merger of firms....