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of <h1>Amalgamated Companies' Transactions Count for Tax from Effective Date; Registration Canceled on Order Date.</h1> When companies are amalgamated or merged by a court or tribunal order, effective from an earlier date, any transactions between them from that effective date to the order date are included in their turnover for tax purposes. These companies are treated as distinct entities until the order date, and their registration certificates are canceled from that date. This ensures that tax liabilities are accurately assessed and paid for transactions during the specified period, despite the merger or amalgamation.
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