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of <h1>Companies in mergers must pay taxes on transactions from effective date to order date as per court order.</h1> When companies undergo amalgamation or merger as per a court or tribunal order effective from an earlier date, any transactions of goods or services between these companies from the effective date to the order date are included in their turnover, and they must pay taxes accordingly. Despite the merger, for tax purposes, these companies are considered distinct entities until the order date, and their registration certificates are canceled from that date.
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