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Income Tax - Highlights / Catch Notes

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Validity of assessment proceedings - Assessment on Amalgamated ...


Assessment Proceedings Invalid for Companies Dissolved u/s 560 of Companies Act, 1956, Even with Participation.

August 19, 2013

Case Laws     Income Tax     AT

Validity of assessment proceedings - Assessment on Amalgamated company - Assessment on a company which has been dissolved and struck off the register of companies u/s 560 of the Companies Act,1956, is invalid, even though the company participated in assessment proceedings - AT

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