IT : Resulting co's appeal maintainable. Demerged co's appeal filed as abundant caution to be dismissed in limine to avoid duplicate appeals on same matter. Appeals filed by demerged company under the apprehension that the original appeals filed by the transferee company(resulting company) may be held as not maintainable as these are nothing but duplicate appeal and such duplication is not permissible in the eyes of law. Such duplicate appeals may lead to a serious problem, if remain un-noticed,
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