2014 (5) TMI 1158

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..... on raised relates to non-filing of annual return for the year 2013 and the balance sheet for 2012-13 by the transferor and transferee company. The said objections stand satisfied in view of filing of annual returns for the year 2013 so also the balance sheet for the financial year 2012-13 by the transferor and transferee company on 7th May, 2014. As regards the second objection the transferee comp .....

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