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Section 72a

This query is : Resolved 
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(Querist)
27 January 2015 Will the benefit under section 72A be available if the amalgamating company was not in existence for a period of 3 years before amalgamation?
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CS Mitesh Mehta

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CS Mitesh Mehta (Expert)
28 January 2015 No.

One of the condition to be satisfied by Amalgamating company to claim benefit under section 72A is that the amalgamating
company is engaged in the business for 3 years or more
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