https://www.taxtmi.com/acts?id=23276 When companies are amalgamated by a retrospective order, inter-company supplies and receipts from the retrospective effective date until the order date are included in each company's turnover and liable to tax; notwithstanding the order's effect, the companies are treated as distinct companies for purposes of the Act up to the order date and their registrations may be cancelled with effect from that date, with undefined terms to be read by reference to statutory definitions. en-us Mon, 28 Nov 2016 12:17:10 +0530 Tue, 29 Nov 2016 12:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23276 When companies are amalgamated by a retrospective order, inter-company supplies and receipts from the retrospective effective date until the order date are included in each company's turnover and liable to tax; notwithstanding the order's effect, the companies are treated as distinct companies for purposes of the Act up to the order date and their registrations may be cancelled with effect from that date, with undefined terms to be read by reference to statutory definitions. Act-Rules Bill Mon, 28 Nov 2016 12:17:10 +0530 https://www.taxtmi.com/acts?id=23276