2018 (1) TMI 1438

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..... made, in the name of Suzuki Power Train India Limited, was a nullity since the entity was no longer in existence and was subjected to an approved scheme for amalgamation; the transferee company was amalgamated with Maruti Suzuki India Limited. This Court notices that for A.Y. 2011-12, on the same facts, the assessment was held to be invalid – a decision, that was ultimately upheld by this Court in .....

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..... feree company was amalgamated with Maruti Suzuki India Limited. This Court notices that for A.Y. 2011-12, on the same facts, the assessment was held to be invalid a decision, that was ultimately upheld by this Court in the Pr. Commissioner of Income Tax-6, New Delhi vs. Maruti Suzuki India Limited (Successor of Suzuki Powertrain India Limited, (2017) 397 ITR 681 (Del.). For the same reasons, no .....

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