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Income Tax - Highlights / Catch Notes

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Validity of assessment - non-existent entity consequent to the ...

Income Tax

January 27, 2016

Validity of assessment - non-existent entity consequent to the order of merger - final order of assessment for Assessment Year 2010-11 dt.30.12.2014 passed in the name of ‘GE’ is null and void and the assessment is therefore held to be invalid and accordingly cancelled as the same has been passed after the appointed date 1.4.2012 on a non-existent entity. - AT

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