Liability in case of amalgamation /merger of companies

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....ember 2016]<br>129. Liability in case of amalgamation /merger of companies (1) When two or more companies are amalgamated or merged by the order of court or of Tribunal or of the Central Government....

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....respective companies and shall be liable to tax accordingly. (2) Notwithstanding anything contained in the said order, for all purposes of this Act, the said two or more companies shall be treated a....