Which business restructuring can be termed as demerger under the Income Tax Act?


Last updated: 02 October 2021

Court :
ITAT Amritsar

Brief :
The present appeal filed by the Revenue and C.O. filed by the assessee feeling aggrieved by order of Ld. CIT(A)-2, Amritsar, on the ground mentioned in the memo of appeal and in Cross objection filed by the assessee.

Citation :
I.T.A. No. 408/Asr/2016

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