TDS u/s 194C - non deduction of tds - proceedings against a ...
Case Laws Income Tax
April 3, 2018
TDS u/s 194C - non deduction of tds - proceedings against a person who is not in existence - On amalgamation, the amalgamating company stands dissolved without winding up. In other words, the amalgamating company ceases to exist in the eyes of the law - proceedings u/s 201(1) and 201(1A) of the Act held to be invalid and hereby annulled - AT
View Source