https://www.taxtmi.com/caselaws?id=428168 The Tribunal quashed the assessment order as it was issued in the name of a non-existent entity, Biocon Research Limited, following its merger with Biocon Biologics Limited. The order was deemed void based on the precedent set by the Supreme Court. The issues regarding transfer pricing adjustments and disallowance of foreign exchange loss were not addressed due to the primary issue's resolution. The appeal by the assessee was partially allowed. en-us Tue, 13 Sep 2022 00:00:00 +0530 Sat, 24 Sep 2022 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428168 The Tribunal quashed the assessment order as it was issued in the name of a non-existent entity, Biocon Research Limited, following its merger with Biocon Biologics Limited. The order was deemed void based on the precedent set by the Supreme Court. The issues regarding transfer pricing adjustments and disallowance of foreign exchange loss were not addressed due to the primary issue's resolution. The appeal by the assessee was partially allowed. Case-Laws Income Tax Tue, 13 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428168