TMI Blog2020 (1) TMI 1629X X X X Extracts X X X X X X X X Extracts X X X X ..... amalgamated company from even before the amalgamation cannot be brought to tax -whetherTribunal was right in holding that interest on the amounts agreed to be paid by the amalgamated company cannot be brought to tax? - whether Tribunal was right in holding that the block assessment order passed under section 158BC in the assessee's case is bad in law as the material seized was not books of ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dr. Justice Vineet Kothari And Mr. Justice R. Suresh Kumar For the Appellant : Mrs.K.G.Usha Rani Standing Counsel For the Respondents : Mr.T.Pramodkumar Chopda COMMON JUDGMENT DR.VINEET KOTHARI, J. These Tax Cases have been filed by the Revenue, calling in question the correctness of the order passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be brought to tax? T.C.No.1486 1487 of 2008 i) Whether in the facts and circumstances of the case, the Tribunal was right in holding that the block assessment order passed under section 158BC in the assessee's case is bad in law as the material seized was not books of account or other documents but loose sheets of paper? ii) Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the assessee as a share holder of TDPL had not received any cash consideration for accepting the merger of TDPL with SPIL? ii) Whether on the facts and circumstances of the case, the Tribunal was right in holding that interest paid by SPIL to the assessee for the period from 1.7.1997 till the date of search cannot be brought to tax? 2. When the matters are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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