| (a) | - | it is coupled with a transfer of property and such transfer is in force; |
| (b) | - | the licensee, acting upon the licence, has executed a work of a permanent character and incurred expenses in the execution. |
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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CAclubindia
