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Income Tax - Highlights / Catch Notes

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Benefit of deduction u/s 80IA to transferee or assignee - the ...

Income Tax

April 11, 2019

Benefit of deduction u/s 80IA to transferee or assignee - the Proviso does not require that there should be a direct agreement between the transferee enterprise and the specified authority for availing the benefit under Section 80IA.

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