Scope of Sec.141A with respect to claims of amalgamated Co.

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....  Dated: February 15, 1985 By virtue of the provisions of sec 72 A of the I.T. Act, 1961 the accumulated losses and the unabsorbed depreciation of an amalgamating co. is deemed to be the los....

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.... are not completed to be set off against formers profits in the course of its provisional assessments u/s.141 A of the act. The Board are advised that in view of the specific provisions contained i....