MAT - Taxability of book profits of the merged entity - book ...

M/s HPLCL merger affects taxability u/s 115JB; tax claims must reflect merged entity's consolidated financials.

August 13, 2016

Case Laws Income Tax AT

MAT - Taxability of book profits of the merged entity - book profits u/s 115JB - Pursuant to the merger, M/s HPLCL does not exist in the eyes of law. - department cannot be unjustly enriched by the taxes paid by M/s HPLCL based on standalone financials - AT

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MAT - Taxability of book profits of the merged entity - book ...

M/s HPLCL merger affects taxability u/s 115JB; tax claims must reflect merged entity's consolidated financials.

August 13, 2016

Case Laws Income Tax AT

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