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Assessment upon business reorganisation.

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Full Text of the Document

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....ment of the predecessor and the successor in a business reorganisation shall, in respect of the financial year in which the business reorganisation is undertaken, be made in the manner provided in thi....

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Full Text of the Document

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..... (4) Any proceeding under this Code taken against the predecessor shall be deemed to have been taken against the successor and may be continued against the successor from the stage at which it stoo....

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