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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Assessment on amalgamated company – Assessment on a company ...


Assessment Invalid on Dissolved Company After Amalgamation Per Sections 391 & 394 of Companies Act, 1956.

November 15, 2013

Case Laws     Income Tax     AT

Assessment on amalgamated company – Assessment on a company which has been dissolved by amalgamation u/s 391 and 394 of the Companies Act, 1956 is invalid - AT

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  2. Validity of proceedings u/s 153C of the Act – assessment on a company which has been dissolved by amalgamation u/s. 391 and 394 of the Companies Act, 1956 is invalid. - AT

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