https://www.taxtmi.com/caselaws?id=342696 The Supreme Court precedent established that the appointed date mentioned in the scheme is crucial, and the scheme becomes effective from that date, irrespective of the court's sanctioning date or filing with the Registrar of Companies. In this case, the High Court ruled in favor of the assessee, confirming the Tribunal's decision regarding the effective date of amalgamation and the non-liability of the dissolved company for assessment. en-us Fri, 05 May 2017 00:00:00 +0530 Sat, 17 Jun 2017 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342696 The Supreme Court precedent established that the appointed date mentioned in the scheme is crucial, and the scheme becomes effective from that date, irrespective of the court's sanctioning date or filing with the Registrar of Companies. In this case, the High Court ruled in favor of the assessee, confirming the Tribunal's decision regarding the effective date of amalgamation and the non-liability of the dissolved company for assessment. Case-Laws Income Tax Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342696