As you are aware that the term "Business Restructuring" is composed of two words," Business" and "Restructuring". We know that the "Business", includes trade, commerce, manufacture, profession etc
source https://www.caclubindia.com/articles/transfer-of-capital-assets-between-holding-and-subsidiary-company-or-viceversa-and-its-tax-implications-46935.asp
source https://www.caclubindia.com/articles/transfer-of-capital-assets-between-holding-and-subsidiary-company-or-viceversa-and-its-tax-implications-46935.asp
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