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Income Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Validity of proceedings u/s 153C of the Act – assessment on a ...


Section 153C Proceedings Invalid for Dissolved Companies Amalgamated Under Companies Act Sections 391 and 394.

April 17, 2014

Case Laws     Income Tax     AT

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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