Section 32A(5)(ii) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 32A(5)] [Section 32A] [Entire Act]

Union of India - Subsection

Section 32A(5)(ii) in The Income Tax Act, 1961

(ii)where the sale or transfer of the ship, aircraft, machinery or plant is made in connection with the amalgamation or succession, referred to in sub-section (6) or sub-section (7).

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Union of India - Subsection

Section 32A(5)(ii) in The Income Tax Act, 1961