Proceedings u/ss 201(1) & 201(1A) Invalid Due to Amalgamated Company's Non-Existence for TDS Non-Deduction.

TDS u/s 194C - non deduction of tds - proceedings against a person who is not in existence - On amalgamation, the amalgamating company stands dissolved without winding up. In other words, the amalgamating company ceases to exist in the eyes of the law - proceedings u/s 201(1) and 201(1A) of the Act held to be invalid and hereby annulled - AT .....

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