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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

TDS u/s 194C - non deduction of tds - proceedings against a ...

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

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