Amalgamation of two companies - once it is found that assessment ...
Assessment in Nonexistent Entity's Name Post-Amalgamation Not Fixable u/s 292B.
November 6, 2014
Case Laws Income Tax HC
Amalgamation of two companies - once it is found that assessment is framed in the name of nonexisting entity it does not remain a procedural irregularity of the nature which could be cured by invoking the provisions of Section 292B - HC
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