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amalgamation in certain cases. 117. (1) Irrespective of anything contained in section...2(6)(a) to (c) or section 116, where there has been an...

)(iii), for the purposes of section 393(1) [Table: Sl....No. 4(iv)] and section 393(2) (Table: Sl....No. 4(iii)] and...

area to any Special Economic Zone 88. (1) Irrespective of anything contained in section...(1), then,— (a)   the unutilised amount shall be charged under...

allowed a deduction from such income computed in the manner specified in sub-sections...(2) to (7). (2) The deduction under this section shall be...

425. (1) Where in any tax year, an assessee, liable to pay advance tax under section...404, other than the assessee mentioned in sub-section (3),...

not being an international transaction),— (a)   any transaction referred to in section...122; (b)   any transfer of goods or services referred to in...

Act but subject to the provisions of Parts A, B, E and this Part (other than section...(3); and (e)   fulfils all the conditions provided in...

(c)   is determined by an advance pricing agreement entered into by him under section...168; (d)   is made as per the safe harbour rules made under...