Say, there are two companies, viz., A Ltd. and B Ltd.
A petition was filed in the High Court for amalgamation of B Ltd in A Ltd with effective date as 01/04/2011. The petition is still pending.
Meanwhile, the Income Tax Return Filing and annual ROC Compliances have been made for both the companies. Now, after the Court's order how shall A Ltd deal with the matters of B Ltd in context of Books of Accounts, Income Tax Returns and ROC Compliance, since, the effective date of Merfer is almost 2 years prior to the Court's prospective order?
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