In the result, all the appeal of the assessee is allowed
43C; 47 (vi);\n(via) (viaa) (viab), 47 (vii); 72A, 72AB, etc. under the Income Tax Act. wherein the event\nof amalgamation, the method of treatment of a particular subject matter is expressly\nindicated in the provisions of the Act. In some instances, amalgamation results in\nwithdrawal of a special benefit (such as an area exemption under Section 801A) because