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    <title>2021 (4) TMI 1101 - KARNATAKA HIGH COURT</title>
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    <description>The court upheld the validity of the notice issued under Section 210(3) of the Income Tax Act, 1961, demanding advance tax payment from a private limited company for the period between 1-04-2016 and 20-03-2017. Despite the company&#039;s scheme of amalgamation, the court ruled that the company remained liable for advance tax until the Tribunal&#039;s approval on 20-03-2017, dismissing the writ petitions and affirming the obligation to pay the specified amount of advance tax.</description>
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    <pubDate>Mon, 22 Feb 2021 00:00:00 +0530</pubDate>
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      <description>The court upheld the validity of the notice issued under Section 210(3) of the Income Tax Act, 1961, demanding advance tax payment from a private limited company for the period between 1-04-2016 and 20-03-2017. Despite the company&#039;s scheme of amalgamation, the court ruled that the company remained liable for advance tax until the Tribunal&#039;s approval on 20-03-2017, dismissing the writ petitions and affirming the obligation to pay the specified amount of advance tax.</description>
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