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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. - Tri

Income Tax - 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. - Tri - TMI Tax Updates - Highlights .....

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