Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amalgamated companies liable for tax on transactions before merger order date under Orissa GST Act, 2017.</h1> When companies undergo amalgamation or merger by court or tribunal order, effective from a date prior to the order, any transactions of goods or services between them from the effective date to the order date are included in their respective turnovers, making them liable for tax. Despite the order, these companies are considered distinct entities until the order date, and their registration certificates are canceled from that date under the Orissa Goods and Services Tax Act, 2017.
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