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Income Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

As per the provisions of Section 170(2), in the case of ...


Tax Assessments for Amalgamations: Successor Company Responsible u/s 170(2.

August 23, 2016

Case Laws     Income Tax     AT

As per the provisions of Section 170(2), in the case of amalgamation, the assessment must be made on the successor i.e. the amalgamated company and not on the predecessor i.e. amalgamating company. - AT

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