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Income Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Carry forward accumulated business losses - change in ...

Income Tax

January 15, 2016

Carry forward accumulated business losses - change in shareholding - The question of 'piercing the veil' at the instance of Yum India does not arise. - in terms of Section 79 of the Act, Yum India cannot be permitted to set off the carry forward accumulated business losses of the earlier years. - HC

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