Case Law Details
Case Name : CIT Vs Shiva Distilleries Limited (Madras High Court)
Related Assessment Year : 2001-02
Courts :
All High Courts Madras High Court
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CIT Vs Shiva Distilleries Limited (Madras High Court)
The issue under consideration is whether ITAT was right in law in holding Section 50B i.e. slump sale was not applicable in present case of assessee?
In the present case, the Assessing Officer issued the notice for reopening the assessment on the ground that the holding company ceased to hold whole of the share capital of the subsidiary company, the exemption granted has to be withdrawn as per provision of Section 47A o
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