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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