https://www.taxtmi.com/highlights?id=72833 Validity of assessment order - Amalgamation - transfer pricing order u/s. 92CA(3) was passed against non-est (amalgamated) company - assessment order though passed in the name of the amalgamated company is held to be invalid for the reason that the draft assessment order and the transfer pricing order passed by the A.O./TPO was in the name of the non existing company. - AT en-us Wed, 01 Nov 2023 08:47:36 +0530 Wed, 01 Nov 2023 08:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72833 Validity of assessment order - Amalgamation - transfer pricing order u/s. 92CA(3) was passed against non-est (amalgamated) company - assessment order though passed in the name of the amalgamated company is held to be invalid for the reason that the draft assessment order and the transfer pricing order passed by the A.O./TPO was in the name of the non existing company. - AT Highlights Income Tax Wed, 01 Nov 2023 08:47:36 +0530 https://www.taxtmi.com/highlights?id=72833