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[Cites 0, Cited by 4] [Section 72A(4)] [Section 72A] [Entire Act]

Union of India - Subsection

Section 72A(4)(a) in The Income Tax Act, 1961

(a)where such loss or unabsorbed depreciation is directly relatable to the undertakings transferred to the resulting company, be allowed to be carried forward and set off in the hands of the resulting company;