Whether for the purpose of determining the applicability of section 47, the condition for wholly-owned subsidiary is to be seen on the last date of financial year and explanation 6 to section 43(1) is not applicable?

DCIT, New Delhi Vs M/s NTPC- SAIL Power Supply Co. Ltd. (Dated: March 25, 2011)

Whether for the purpose of determining the applicability of section 47, the condition for wholly-owned subsidiary is to be seen on the last date of fin

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