High Court Rules Amalgamation Isn't a 'Transfer' u/s 2(47), Allowing Section 80-I Deductions to Stand.
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....Deduction u/s 80-I - amalgamation does not come within the scope of 'transfer' as defined in Section 2(47), there is no question of holding that the assessee disentitles the benefit of Section 80-I - HC....




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