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[Cites 0, Cited by 0] [Section 143(3)] [Section 143] [Entire Act]

Union of India - Subsection

Section 143(3)(a) in The Income Tax Act, 2025

(a)it is not formed by splitting up, or the reconstruction, of a business already in existence (other than an undertaking which is formed as a result of the re-establishment, reconstruction or revival by the assessee of the business of any such undertaking as is referred to in section 140(4), in the circumstances and within the period specified therein);