https://www.taxtmi.com/highlights?id=2503 Exemption u/s 10A - transfer of existing businss from ‘Non-SEZ Area’ to ‘Falta Free Trade Zone’ - splitting up or reconstruction of a business - the unit of the business of the assessee at SEZ at Falta is the new one and merely some old stocks of the raw materials were used in old business does not amount to reconstruction..... - HC en-us Mon, 26 Dec 2011 10:01:56 +0530 Mon, 26 Dec 2011 10:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=2503 Exemption u/s 10A - transfer of existing businss from ‘Non-SEZ Area’ to ‘Falta Free Trade Zone’ - splitting up or reconstruction of a business - the unit of the business of the assessee at SEZ at Falta is the new one and merely some old stocks of the raw materials were used in old business does not amount to reconstruction..... - HC Highlights Income Tax Mon, 26 Dec 2011 10:01:56 +0530 https://www.taxtmi.com/highlights?id=2503