https://www.taxtmi.com/highlights?id=15608 When there is only a change in the name of the company and all other things including the management of the company remains unchanged, then it cannot be said that the assessee has not commenced its business activities and in that event benefit under sec. 71 of the act cannot be denied to the assessee. - AT en-us Thu, 07 Nov 2013 13:15:59 +0530 Thu, 07 Nov 2013 13:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=15608 When there is only a change in the name of the company and all other things including the management of the company remains unchanged, then it cannot be said that the assessee has not commenced its business activities and in that event benefit under sec. 71 of the act cannot be denied to the assessee. - AT Highlights Income Tax Thu, 07 Nov 2013 13:15:59 +0530 https://www.taxtmi.com/highlights?id=15608