https://www.taxtmi.com/caselaws?id=64762 The tribunal remitted several issues back to the Assessing Officer for reconsideration, directing a determination on the firm's dissolution or reconstitution and the applicability of Section 187(2) of the Income Tax Act. Assessments were to be made based on whether a de facto dissolution existed. Registration entitlement was denied for the second period due to failure to file the necessary application on time. Disallowances of depreciation and consumable stores were subject to further verification and evidence submission. Additions for payments to laborers, FDRs, and certain taxes were deleted or restored based on the tribunal's review and application of relevant legal principles. en-us Tue, 17 Aug 1993 00:00:00 +0530 Wed, 09 Feb 2011 16:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64762 The tribunal remitted several issues back to the Assessing Officer for reconsideration, directing a determination on the firm's dissolution or reconstitution and the applicability of Section 187(2) of the Income Tax Act. Assessments were to be made based on whether a de facto dissolution existed. Registration entitlement was denied for the second period due to failure to file the necessary application on time. Disallowances of depreciation and consumable stores were subject to further verification and evidence submission. Additions for payments to laborers, FDRs, and certain taxes were deleted or restored based on the tribunal's review and application of relevant legal principles. Case-Laws Income Tax Tue, 17 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64762