Supreme Court: Mere Amalgamation Would Not invalidate Income Tax Proceedings - 07.04.2022

Supreme Court has held that whether corporate death of amalgamating entity upon amalgamation invalidates an order of assessment issued under the Income Tax Act, 1961 cannot be determined on a bare application of Section 481 of the Companies Act, 1956 or its equivalent in the Companies Act, 2013.

Tags : Supreme Court amalgamation Income Tax Act 1961 Section 481 of the Companies Act 1956

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