https://www.taxtmi.com/highlights?id=30902 As per the provisions of Section 170(2), in the case of amalgamation, the assessment must be made on the successor i.e. the amalgamated company and not on the predecessor i.e. amalgamating company. - AT en-us Tue, 23 Aug 2016 14:39:08 +0530 Tue, 23 Aug 2016 14:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30902 As per the provisions of Section 170(2), in the case of amalgamation, the assessment must be made on the successor i.e. the amalgamated company and not on the predecessor i.e. amalgamating company. - AT Highlights Income Tax Tue, 23 Aug 2016 14:39:08 +0530 https://www.taxtmi.com/highlights?id=30902