https://www.taxtmi.com/highlights?id=48895 Deduction u/s 10AA - splitting up and / or re-constructing of existing business - where an undertaking is established by transfer of employees from existing undertaking upto 50% of employee strength, then it cannot be said the case of splitting up or reconstruction of existing business. en-us Mon, 26 Aug 2019 06:41:01 +0530 Mon, 26 Aug 2019 06:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48895 Deduction u/s 10AA - splitting up and / or re-constructing of existing business - where an undertaking is established by transfer of employees from existing undertaking upto 50% of employee strength, then it cannot be said the case of splitting up or reconstruction of existing business. Highlights Income Tax Mon, 26 Aug 2019 06:41:01 +0530 https://www.taxtmi.com/highlights?id=48895