Conclusion: Section 115JB (2)(b) inserted by Finance Act, 2012 w.e.f. 1-4-2013, that is, from assessment year 2013-14 onwards, were not applicable to the banks constituted as ‘corresponding new bank’ ...
77 Many of the commercial susceptibility tests were developed in high-income countries focusing on reproducibility and clinical applicability, in accordance with regulatory frameworks and market ...