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142-GF,CHITRA VIHAR, DELHI 110092
Mob: 9312221571, 9910095571
Ph: 011-22432385,22521627
Email : agrawalcp1976@gmail.com
  
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188. Succession of one firm by another firm. — Where a firm carrying on a business or profession is succeeded by another firm, and the case is not one covered by section 187, separate assessments shall be made on the predecessor firm and the successor firm in accordance with the provisions of section 170.
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