Amendment of section 170

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..... ection (2), the following sub-section shall be inserted, namely:- '(2A) Notwithstanding anything contained in sub-sections (1) and (2), where there is succession, the assessment or reassessment .....

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..... ation for such succession of business before the High Court or tribunal or the date of admission of an application for corporate insolvency resolution by the Adjudicating Authority as defined in claus .....

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