https://www.taxtmi.com/forum/issue?id=1907 TDS recorded under the PAN of an amalgamating company before merger should be credited to the amalgamated company when the relevant income has been included in the amalgamated company's hands; the amalgamating company ceases to exist and its liabilities and benefits pass to the successor, and documentary proof of merger and income inclusion together with reliance on the statutory and regulatory TDS framework support the claim for credit. en-us Fri, 30 Apr 2010 16:07:46 +0530 Thu, 23 Jan 2025 15:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1907 TDS recorded under the PAN of an amalgamating company before merger should be credited to the amalgamated company when the relevant income has been included in the amalgamated company's hands; the amalgamating company ceases to exist and its liabilities and benefits pass to the successor, and documentary proof of merger and income inclusion together with reliance on the statutory and regulatory TDS framework support the claim for credit. Discussion-Forum Companies Law Fri, 30 Apr 2010 16:07:46 +0530 https://www.taxtmi.com/forum/issue?id=1907