https://www.taxtmi.com/highlights?id=38722 TDS u/s 194C - non deduction of tds - proceedings against a person who is not in existence - On amalgamation, the amalgamating company stands dissolved without winding up. In other words, the amalgamating company ceases to exist in the eyes of the law - proceedings u/s 201(1) and 201(1A) of the Act held to be invalid and hereby annulled - AT en-us Tue, 03 Apr 2018 08:11:50 +0530 Tue, 03 Apr 2018 08:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=38722 TDS u/s 194C - non deduction of tds - proceedings against a person who is not in existence - On amalgamation, the amalgamating company stands dissolved without winding up. In other words, the amalgamating company ceases to exist in the eyes of the law - proceedings u/s 201(1) and 201(1A) of the Act held to be invalid and hereby annulled - AT Highlights Income Tax Tue, 03 Apr 2018 08:11:50 +0530 https://www.taxtmi.com/highlights?id=38722