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Amalgamation of LLP with Indian Company was to be allowed as accounting treatment was in conformity with AS

September 26, 2018[2018] 97 436 (NCLT- Chennai )

CL: Where both transferor LLP and transferee company were regularly filing its statutory return and all proposed accounting treatment was in conformity with accounting standards prescribed under section 133 and all statutory compliances had been made under section 232, amalgamation of transferor LLP with transferee company was to be allowed

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