Tag: amalgamating company
ITAT directs credit of TDS appearing in old PAN of amalgamating company to amalgamated company with another PAN ABCAUS Case Law Citation:ABCAUS 3711 (2023) (04) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming not granting the credit of tax …
Assessment order in the name of non-existent amalgamating company void. Supreme Court put the controversy to rest once for all ABCAUS Case Law Citation:ABCAUS 3082 (2019) (07) SC Important Case Laws Cited/relied upon by the parties:Spice Entertainment Ltd. v Commissioner of Service Tax 2012 (280) ELT 43 (Del.)Skylight …
Assessment framed in the name of company dissolved by amalgamation not a procedural defect but void. Provisions of section 292B not applicable-High court ABCAUS Case Law Citation: ABCAUS 2064 (2017) (09) HC The Grievance: The Revenue was aggrieved by the order of the ITAT holding that assessment …