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    <title>2014 (11) TMI 1020 - ITAT DELHI</title>
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    <description>The judgment quashed the assessments conducted on a company that had merged with another entity, ruling in favor of the assessee. It emphasized that assessments on dissolved entities are legally impermissible, citing relevant legal provisions and court decisions. The court aligned with legal principles, concluding that assessments on amalgamated or dissolved companies are not valid. The appeal was upheld, highlighting the legal consequences of company amalgamation and dissolution in assessment proceedings.</description>
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      <title>2014 (11) TMI 1020 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=177507</link>
      <description>The judgment quashed the assessments conducted on a company that had merged with another entity, ruling in favor of the assessee. It emphasized that assessments on dissolved entities are legally impermissible, citing relevant legal provisions and court decisions. The court aligned with legal principles, concluding that assessments on amalgamated or dissolved companies are not valid. The appeal was upheld, highlighting the legal consequences of company amalgamation and dissolution in assessment proceedings.</description>
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