Credit for advance tax and TDS granted on upload of migration order

Virtusa Consulting Services Private Limited Vs DCIT (Telangana High Court) Telangana High Court allowed credit for advance tax and TDS resulting into refund of Rs. 51.66 Crores on upload of migration order which was earlier not able to be uploaded. Facts- The present matter relates to migration of credit for advance tax and tax deducted at source (TDS) from Polaris Consulting & Services Limited to Virtusa Consulting Services Private Limited. Notably, the related prayer has been made following merger of Polaris with Virtusa on the basis of order of the National Company Law Tribunal dated 03...