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    <description>The High Court of Bombay ruled in favor of the petitioner, emphasizing the necessity of issuing valid notices to existing entities, especially in cases of mergers where the amalgamating entity ceases to exist. The Court quashed the notice and subsequent order, highlighting the importance of adhering to legal procedures in tax matters to avoid substantive legal flaws in notice issuance.</description>
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      <description>The High Court of Bombay ruled in favor of the petitioner, emphasizing the necessity of issuing valid notices to existing entities, especially in cases of mergers where the amalgamating entity ceases to exist. The Court quashed the notice and subsequent order, highlighting the importance of adhering to legal procedures in tax matters to avoid substantive legal flaws in notice issuance.</description>
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