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High Court Evaluates Software Changes for TDS Credit in Amalgamation Cases u/s 154 for Accurate Allocation.

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....Rectification u/s 154 - Credit for Tax Deducted at Source (TDS) as deducted in respect of the Transferor Company - scheme of arrangement of amalgamation - respondent no.1 shall consider whether it is feasible to modify its software to show the credit of TDS in similar cases where schemes of amalgamation, demerger or arrangement are sanctioned by the concerned authority. - HC....

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