https://www.taxtmi.com/highlights?id=32007 Deduction u/s 80IB - converting the proprietorship into a partnership firm resulted into transfer of plant and machinery previously used by the undertaking - there was a transfer of the industrial undertaking as a whole along with its assets and liabilities - deduction allowed - AT en-us Mon, 07 Nov 2016 17:21:32 +0530 Mon, 07 Nov 2016 17:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32007 Deduction u/s 80IB - converting the proprietorship into a partnership firm resulted into transfer of plant and machinery previously used by the undertaking - there was a transfer of the industrial undertaking as a whole along with its assets and liabilities - deduction allowed - AT Highlights Income Tax Mon, 07 Nov 2016 17:21:32 +0530 https://www.taxtmi.com/highlights?id=32007