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Exemption u/s 10AA - The new unit was not formed by transferring any machinery or plant previously used. Fresh investment was made in the new unit. The revenue earning and profits generated were clearly attributable to the new unit - Benefit of exemption allowed.

Income Tax
January 12, 2019

Exemption u/s 10AA - The new unit was not formed by transferring any machinery or plant previously used. Fresh investment was made in the new unit. The revenue earning and profits generated were clearly attributable to the new unit - Benefit of exemption allowed.

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