https://www.taxtmi.com/caselaws?id=335594 The tribunal allowed the appeal, setting aside the assessment order dated 16/08/2012 as invalid and void-ab-initio due to being passed in the name of a non-existent entity post-merger. The tribunal did not address the addition to the assessee's income under the arm's length principle, as the invalidity of the assessment order obviated the need to examine this issue. The appeal was decided in favor of the assessee on 16/11/2016. en-us Wed, 16 Nov 2016 00:00:00 +0530 Mon, 05 Dec 2016 14:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335594 The tribunal allowed the appeal, setting aside the assessment order dated 16/08/2012 as invalid and void-ab-initio due to being passed in the name of a non-existent entity post-merger. The tribunal did not address the addition to the assessee's income under the arm's length principle, as the invalidity of the assessment order obviated the need to examine this issue. The appeal was decided in favor of the assessee on 16/11/2016. Case-Laws Income Tax Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335594