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Amendment of section 115JB.

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.... '(iih) the aggregate amount of unabsorbed depreciation and loss brought forward in case of a- (A) company, and its subsidiary and the subsidiary of such subsidiary, where, the Tribunal, on an application moved by the Central Government under section 241 of the Companies Act, 2013 (18 of 2013.) has suspended the Board of Directors of such company and has appointed new directors who a....

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