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Case Law Details

Case Name : CIT Vs Micra India Pvt Ltd (Delhi High Court)
Related Assessment Year :
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Brief of the Case

In the present case, the Hon’ble High Court held that notice could not be served to transferor company after the Amalgamation have been done. As, it will be contrary to law to serve the notice to a non-existing company.

Facts of the Case

The facts of the case are that the Proceedings under Section 391 of the Companies Act were initiated to amalgamate the said assessee with another company

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