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The Commissioner Of Income-Tax,Tamil ... vs City Mills Distributors (P) Ltd on 5 February, 1996

c) In support of the contention that prior to incorporation/ registration a company does not exist and consequently no application could be submitted in the name of the non-existent company, reliance is placed on decisions of the Apex Court in case of CIT vs City Mills & Distributors (P) Ltd. (AIR 1996 SC 2888) and A.P. Tourism Development Corporation vs Pampa Hotels Ltd. (AIR 2010 SC 1806).
Supreme Court of India Cites 7 - Cited by 9 - S P Bharucha - Full Document
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