https://www.taxtmi.com/acts?id=9674 Amendments clarify temporal scope of transitional clauses, add a transitional rule that bars deduction to the amalgamating or demerged company in the year of amalgamation or demerger while applying the section's provisions to the resulting company as if the reorganisation had not occurred, omit specified subsections and an explanation, and insert a definition expressly treating cutting and polishing of precious and semi-precious stones as "manufacture or produce." en-us Wed, 22 Oct 2008 08:51:09 +0530 Wed, 22 Oct 2008 08:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9674 Amendments clarify temporal scope of transitional clauses, add a transitional rule that bars deduction to the amalgamating or demerged company in the year of amalgamation or demerger while applying the section's provisions to the resulting company as if the reorganisation had not occurred, omit specified subsections and an explanation, and insert a definition expressly treating cutting and polishing of precious and semi-precious stones as "manufacture or produce." Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 08:51:09 +0530 https://www.taxtmi.com/acts?id=9674