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Franchise exemption of rs 1,00,000

This query is : Resolved 
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(Querist)
10 August 2013 Hi

Plz tell me whether the exemption of Rs 1,00,000 will be applicable to franchise (Fashion design Institute)
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
13 August 2013 Franchisee basically run business on based on other person or brand name, so Basic exemption will not apply such persons
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