Open AccessDefinition of ‘Amalgamation’ under the Income Tax Act: Some Practical Aspects Regarding the Qualifying Conditions
Author(s) -
K. P. Shruti
Publication year - 2021
Publication title -
vision : journal of indian taxation
Language(s) - English
Resource type - Journals
eISSN - 2395-2571
pISSN - 2347-4475
DOI - 10.17492/jpi.vision.v8i2.822106
Subject(s) - income tax , business , public economics , economics