15 July 2013
Company A Merge in Company B Appointed date 1-1-2012 Effective Date : 15-12-2012 ITR for AY 2012-2013 filed separately by company A and Company B
After Order 1) would Company A and Company B both file revised returns with company A revising return with figures from 1-4-2011 to 31-12-2011 and company B to file revised return including the figures of company A from 1-1-2012 to 31-3-2012
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