Merger Rules: Partners Must Hold 50% Voting Power for 5 Years to Setoff Depreciation Under Sec 72A(6.

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....Setoff of unabsorbed depreciation and carry forward depreciation - Condition as prescribed u/s 72A(6) - Merger of partnership firm into Company - percentage of holding that the aggregate of the shareholding in the company of the partners of the firm is not less than 50% of the total voting power and their shareholding continues to be as such for a period of 5 years from the date of succession. - AT....