Whether proceedings are valid against a non-existent entity due its change in constitution ?
TRT-2025-1315
Issue Favourable to Tax Payer ?:- yes
Held - Undisputed facts are that before the three assessment orders were passed, the company MVIL stood merged with th.....
TRT-2025-1318
Issue Favourable to Tax Payer ?:- yes
Held - Section 87 essentially seeks to preserve and identify the transactions which may have occurred between two or more companies which ultimatel.....
