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Section 10A Exemption: Old Employees in New Undertakings Don't Disqualify Tax Benefits if HR Largely Unmoved.

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....Exemption u/s 10A – Existence of some old employees in the new undertaking is not a disqualification for granting exemption benefit to the assessee under S.10A as long as larger chunck of HR Department has not moved to the new unit from the old one - AT....

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