Case Law Details
Case Name : Micromation Pvt Ltd Vs CIT (Punjab and Haryana High Court)
Appeal Number : ITA-53-2002 (O&M)
Date of Judgement/Order : 03/09/2024
Related Assessment Year : 1990-91
Courts :
All High Courts Punjab and Haryana HC
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Micromation Pvt Ltd Vs CIT (Punjab and Haryana High Court)
Punjab and Haryana High Court held that the benefit of Section 80-I upon the conversion of a proprietorship concern or the partnership firm to a Private Limited Company, is answered in favour of the assessee. Accordingly, deduction u/s. 80-I allowed on conversion of partnership
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