Section 10B(7A)(a) in The Income Tax Act, 1961

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Union of India - Subsection

Section 10B(7A)(a) in The Income Tax Act, 1961

(a)no deduction shall be admissible under this section to the amalgamating or the demerged company for the previous year in which the amalgamation or the demerger takes place; and

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Union of India - Subsection

Section 10B(7A)(a) in The Income Tax Act, 1961