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![Benefit under Section 47(ivb) can’t be availed If Demerger not in manner envisaged under Section 2(19AA): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Assessment-Order-ITAT-Taxscan.jpg "Benefit under Section 47(ivb) can’t be availed If Demerger not in manner envisaged under Section 2(19AA): ITAT [Read Order]")
Benefit under Section 47(ivb) can’t be availed If Demerger not in manner envisaged under Section 2(19AA): ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal ( ITAT ) in ITO, Kolkata v. M/s Datex Ohmeda (India) Pvt Ltd. held that Benefit under Section...