Taxcharcha
Income TaxRecent Case Laws

When the assessee company stands dissolved as defunct company u/s 560(5) of the Companies Act, 1956 (section 248(2) of the Companies Act, 2013) that doesn’t mean that income tax proceedings and appeals become infructuous. – Supreme Court of India

by Team Taxcharcha01058
BHARTI AIRTEL LIMITED W.P.(C) 6345/2018, CM APPL. 45505/2019

 

 

[docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/03/Defunct-Company-1.odt” comments=”true” SVG=”true”]

To download, High Court of Rajasthan at Jaipur- Gopal Shri Scrips Pvt Ltd.

Supreme Court of India _ Gopal Shri Scrips Pvt Ltd.

Related posts

Where the Ld. CIT(A) passed the order exparte due to non appearance by the assessee, the assessee is given one final opportunity of being heard and in case of adjournment, the CIT(A) can pass any order which e may deem fit under law. – ITAT Delhi

Team Taxcharcha

Where the Petitioner fails to acknowledge the complete details during the search procedure of “Primary Persons”, the same can be the basis for “reason to suspect” for issuance of new WOA for carrying on the Search on Petitioner – Delhi High Court

Team Taxcharcha

Deduction u/s 54 is allowed even if the assessee purchased new residential house before the sale of another residential house owned by him – ITAT Mumbai

Team Taxcharcha