Section 93(4)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 93(4)] [Section 93] [Entire Act]

(b)"associated operation", in relation to any transfer, means an operation of any kind effected by any person in relation to-

(i)any of the assets transferred, or

(ii)any assets representing, whether directly or indirectly, any of the assets transferred, or

(iii)the income arising from any such assets, or

(iv)any assets representing, whether directly or indirectly, the accumulations of income arising from any such assets;

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