https://www.taxtmi.com/highlights?id=14472 Deduction u/s 10A or 10B - alternative claim - The intention under Section 10A being clear and that there is no specific prohibition or even by inference to an industrial unit formed by transfer of entire business - Revenue's plea that by transfer of machinery, the assessee would be disentitled to the relief under Section 10A rejected - HC en-us Fri, 13 Sep 2013 10:12:06 +0530 Fri, 13 Sep 2013 10:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14472 Deduction u/s 10A or 10B - alternative claim - The intention under Section 10A being clear and that there is no specific prohibition or even by inference to an industrial unit formed by transfer of entire business - Revenue's plea that by transfer of machinery, the assessee would be disentitled to the relief under Section 10A rejected - HC Highlights Income Tax Fri, 13 Sep 2013 10:12:06 +0530 https://www.taxtmi.com/highlights?id=14472