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Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Initiation of proceedings u/s 153C - Company non-existent on ...

Case Laws     Income Tax

April 28, 2015

Initiation of proceedings u/s 153C - Company non-existent on account of its merger - Notice not served to amalgamated company - it is absolutely essential that the person so to be assessed should be in existence at the time of making the assessment - AT

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