Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Assessment against non existent company [company merged] - assessment in the hands of the successor - Whatever action has done in the past by their share applicants cannot be investigated in the hands of the assessee after amalgamation. Therefore, we are of the view that in view of the National Company Law Tribunal’s decision on the amalgamation petition, no inquiry could be made in the hands of both these assessees qua the antecedents of merged companies. - AT
Assessment against non existent company [company merged] - assessment in the hands of the successor - Whatever action has done in the past by their share applicants cannot be investigated in the hands of the assessee after amalgamation. Therefore, we are of the view that in view of the National Company Law Tribunal’s decision on the amalgamation petition, no inquiry could be made in the hands of both these assessees qua the antecedents of merged companies. - AT
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