2012 (6) TMI 890

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..... Respondent by : Dr. Yogesh Kamat, IRS, JCIT ORDER Dr. O.K.Narayanan, This appeal is filed by the assessee. The relevant assessment year is 2009-10. The appeal is directed against the order of the Commissioner of Income-tax (Appeals)-I at Coimbatore dated 29.6.2011 and arises out of the assessment completed under sec.143(1) of the Income-tax Act, 1961. .....

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..... ic prohibition in case of unlisted public companies or private companies converted into limited liability partnerships. 3. The grounds raised by the assessee are self speaking. We do agree with those grounds. The amalgamated company is entitled for the credit available to the amalgamating company under sec.115JAA. 4. Moreover, this adjustment has been made by the Assessing Off .....

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