Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Reopening of assessment - sanction of Scheme of Arrangement for ...

Case Laws     Income Tax

March 2, 2020

Reopening of assessment - sanction of Scheme of Arrangement for demerger - Mere winding up or dissolution of the Company would not take away its liability, which is a matter to be gone into by the Assessing Officer. - HC

View Source

 


 

You may also like:

  1. Rectification u/s 154 - Credit for Tax Deducted at Source (TDS) as deducted in respect of the Transferor Company - scheme of arrangement of amalgamation - respondent...

  2. Scheme of Demerger - application for recalling - transfer of NLD/ILD licences - change in the eligibility criteria brought about after the sanction of the Scheme -...

  3. Scheme of arrangement / amalgamation - prayer for winding up since the transfree company felt that scheme is unworkable - The Court cannot add terms to the scheme which...

  4. Reopening of assessment u/s 147 was challenged. The Assessing Officer (AO) had disallowed 20% of total sundry creditors in the regular assessment u/s 143(3). The AO...

  5. Reopening of assessment - When once therefore, a scheme has been sanctioned by the High Court, which would relate back to the appointed date and such order is passed...

  6. Sanction and approval of a Scheme of Arrangement - looking from any angle this Tribunal is perforce to apply the provisions of 2013 Act in considering the sanction of...

  7. Validity of reopening assessment u/s 147 - the reopening of assessment made by the AO on irrelevant facts and on a mere reason to suspect cannot survive. We hold that...

  8. Reopening of assessment u/s 147 after 4 years - Validity of Sanction for issue of notice u/s 151 - respectfully following the aforesaid decision provisions of section...

  9. Reopening of assessment u/s 147 was challenged on the ground of mere change of opinion. The assessee had filed return claiming deduction u/s 80IC and furnished all...

  10. Validity of manual revised returns filed - scheme of demerger approved - scheme of arrangement approved by NCLT required Petitioner and Hind Lamps to file revised...

  11. Validity of reopening of assessment - It is well settled Law that validity of the reassessment proceedings is to be judged with reference to the reasons recorded for...

  12. Reopening of assessment u/s 147 - reason to believe - there was tangible material before the AO to reopen the concluded assessment as the assessee is claiming huge...

  13. The scheme of demerger of which sanction is sought appears to be only a device for avoidance of obligation towards capital gains tax and stamp duty and also falls foul...

  14. Registration for operating CIS scheme - sham CIS – Winding up of scheme and refund on non-compliance – Whether SEBI was justified in holding that schemes floated by...

  15. Validity of Scheme of arrangement between the Petitioner and its Shareholders - Proceedings under Income Tax were pending - It will not be proper to permit the...

 

Quick Updates:Latest Updates