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Case Law Details

Case Name : DCIT Vs Univercell Telecommunications India-Pvt. Ltd. (ITAT Chennai)
Appeal Number : ITA No. 582/Chny/2021
Date of Judgement/Order : 07/09/2022
Related Assessment Year : 2009-10
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DCIT Vs Univercell Telecommunications India-Pvt. Ltd. (ITAT Chennai)

M/s. Univercell Telecommunications, proprietary concern of Mr. Sathish Babu. D, was taken over by the assessee company on 28.09.2005 in terms of Sec. 47(xiv)(b) of the Act. It is an undisputed fact that when pro

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