Revised return file to reflect amalgamation scheme approved by HC cannot be ignored by AO

ACIT Vs Rohit Bal Designs Pvt. Ltd. (ITAT Delhi)

Ld. A.O has committed an error by passing assessment order based on standalone basis despite fact that he had full knowledge of amalgamation while making the addition. The Ld. A.O should have considered the effect of amalgamation more so in view of the specifi

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