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    <title>2022 (10) TMI 279 - ITAT DELHI</title>
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    <description>The appellant challenged an assessment order under the Income Tax Act, contesting transfer pricing adjustments and the merger of two companies. The Tribunal ruled in favor of the appellant, finding the assessment order against the dissolved entity post-merger to be legally invalid due to the tax authorities&#039; failure to acknowledge the merger information. The appeal was allowed, setting aside the assessment order on October 4, 2022.</description>
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      <title>2022 (10) TMI 279 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=428721</link>
      <description>The appellant challenged an assessment order under the Income Tax Act, contesting transfer pricing adjustments and the merger of two companies. The Tribunal ruled in favor of the appellant, finding the assessment order against the dissolved entity post-merger to be legally invalid due to the tax authorities&#039; failure to acknowledge the merger information. The appeal was allowed, setting aside the assessment order on October 4, 2022.</description>
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