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Unit created due to expansion constitutes a new business; tax holiday period begins from initial AY of that unit
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Corporate Tax
Unit created due to expansion constitutes a new business; tax holiday period begins from initial AY of that unit
Posted on
on
November 7, 2016
tenet-tax-daily-september-24-2016
By
tenettax-team
Corporate Tax
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Conditional transfer of shares couldn’t be held as benefit or perquisite if assessee didn’t satisfy such conditions
Products obtained in course of ship breaking activity won’t fall within definition of scrap; not liable to TCS
