Section 2(29BA)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 1] [Section 2(29BA)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(29BA)(a) in The Income Tax Act, 1961

(a)resulting in transformation of the object or article or thing into a new and distinct object or article or thing having a different name, character and use; or

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Union of India - Subsection

Section 2(29BA)(a) in The Income Tax Act, 1961