2015 (7) TMI 1400 - HC - Income Tax

Assessment in the name of company amalgamated - Amalgamation of two companies - corporate death of an entity upon amalgamation - Assessment to be made on which entity? - HELD THAT - In view of the decision of this Court in Commissioner of Income Tax-III v. Dimension Apparels Pvt. Ltd. 2014 (11) TMI 181 - DELHI HIGH COURT no substantial question of law arises for determination by the Court in this appeal.

Summary

The High Court of Delhi allowed exemption subject to exceptions in a judgment related to ITA 444/2015. The appeal was dismissed as no substantial question of law arose for determination based on a previous court decision.