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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Amalgamation Orders: Interim Transactions Count Toward Turnover for Tax; Registrations Canceled Post-Order Date Under Jharkhand GST Act 2017.</h1> When companies undergo amalgamation or merger as per a court or tribunal order effective from a date prior to the order's issuance, any transactions of goods or services between these companies during this interim period are included in their respective turnovers for tax purposes. These companies are treated as distinct entities up to the order's date, and their registration certificates are canceled from that date under the Jharkhand Goods and Services Tax Act, 2017.