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[Cites 0, Cited by 0] [Section 38(4)] [Section 38] [Entire Act]

Union of India - Subsection

Section 38(4)(a) in Finance Act, 1999

(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;