INCOME TAX : Where as a result of demerger of parent company, few units were merged with assessee subsidiary company, legal and professional expenses towards demerger of units of parent company was to be allowed only to parent demerged company and not to resultant assessee companyINCOME TAX : Where as a result of demerger of parent company, few units were merged with assessee subsidiary company, legal and professional expenses towards demerger of units of parent company was to be allowed only to parent demerged company and not to resultant assessee companywww.taxmann.com Latest Case LawsRead More