assessment of income in the hands of a nonexistent person or entity. When this point was raised, a preliminary objection was taken by learned counsel
companies, the transferor Company did not become nonexistent instead it continued its entity in a blended form with the appellant Company. The High Court
Companies, the Transferor Company did not become nonexistent instead it continued its entity in blended form with the appellant company. The High Court
constructing again. It presupposes the nonexistence of the thing to be reconstructed, as an entity; that the thing before existing has lost its entity ... Reconstruction" presupposes the nonexistence of the thing to be reconstructed as an entity; that the thing before existing has lost its entity
right in
decreeing the suit when the entity, which filed the suit, became
nonexistence pursuant to the inclusion of the area within
Tiruchirappalli City Municipal
amalgamation of the two companies the
transferor company ceased to have any entity and the
amalgamated company acquired a new status ... companies, the
transferor company did not become nonexistent
instead it continued its entity in a blended form with
the appellant company. The High Court
right in
decreeing the suit when the entity, which filed the suit,
became nonexistence pursuant to the inclusion of the
area within Tiruchirappalli City Municipal
Firms cannot be taken as a ground to conclude the nonexistence of the legal entity of the appellant firm. The stand taken by the respondents
2430/Del/2023
number of entities which are mostly entities
already identified as the companies controlled
by the entry operators, few of them have been ... noncompliance to the
summons as well as nonexistence of real
business of most of the entities mentioned in
Annexure
find from the entities mentioned in
Annexure-C and C1 were transferred to a
number of entities which are mostly entities
already identified ... noncompliance to the
summons as well as nonexistence of real
business of most of the entities mentioned in
Annexure