https://www.taxtmi.com/caselaws?id=400361 The Tribunal set aside the assessment order passed on a non-existent entity, deeming it void ab initio due to amalgamation. Consequently, the appeal was allowed in favor of the assessee, and there was no need to address the merits of the case related to Transfer Pricing adjustments and other issues. en-us Tue, 03 Nov 2020 00:00:00 +0530 Wed, 04 Nov 2020 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400361 The Tribunal set aside the assessment order passed on a non-existent entity, deeming it void ab initio due to amalgamation. Consequently, the appeal was allowed in favor of the assessee, and there was no need to address the merits of the case related to Transfer Pricing adjustments and other issues. Case-Laws Income Tax Tue, 03 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400361