2020 (7) TMI 725

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.... For Appellant : Mr. Nishat Thakkar for Mr. R. Venkatnarayanan for M/s. Subbaraaiyar Padmanabhan For Respondent : Mr. M. Swaminathan, Ms. Pushpa ORDER (Made by DR.VINEET KOTHARI, J.) The Court was held by Video Conference, as per the Resolution of the Full Court dated 3 July 2020, by Judges at their respective residence and the counsel, staff of the Court appearing from their respecti....

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....ns Pvt. Ltd., the present appellant before us. 4. The operative part of the order of the learned Tribunal in paragraph nos. 3 and 4 are quoted below for ready reference. "3. We heard Smt. Jayanthi Krishnan, the learned department representative also. When the assessee claims that M/s.Zenta Knowledge Services Private Limited was not in existence on the date of the order passed by the AO....

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....t survive at all. Therefore, there is no question of substitution of any existent company in the place of a non-existent company. 4. In view of the above, both the appeals filed by the assessee as well as by the department are dismissed and also cross objection filed by the assessee is dismissed. 5. The learned counsel for the department, Mr.M.Swaminathan, submitted that the appeal filed by ....

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....itigations pursued against or by both M/s. Zenta Knowledge Services Private Limited and M/s.Accenture Services Private Limited shall automatically be transferred and will be continued in the name of transferee company viz., M/s. Accenture Solutions Private Limited. When such being the position, without considering the order of the High Court in the matter of amalgamation and the automatic trans....