https://www.taxtmi.com/highlights?id=16246 Industrial undertaking - As per section 80IA(3)(ii), once the machinery or plant previously used for 'any purpose' is transferred to a new business, the concerned undertaking is not entitled for deduction - AT en-us Fri, 06 Dec 2013 12:19:37 +0530 Fri, 06 Dec 2013 12:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=16246 Industrial undertaking - As per section 80IA(3)(ii), once the machinery or plant previously used for 'any purpose' is transferred to a new business, the concerned undertaking is not entitled for deduction - AT Highlights Income Tax Fri, 06 Dec 2013 12:19:37 +0530 https://www.taxtmi.com/highlights?id=16246