section 80-G of the Income Tax
Act cannot automatically exempt the entity from the Act applicability by
interpreting the phrase "established ... Union which had initiated the
industrial dispute before tribunal was a nonexistent entity and that the
employees of the appellant Hospital were actually members
companies, the transferor Company did not become nonexistent instead it continued its entity in a blended form with the appellant Company. The High Court
authorized the suit. A firm may not be a legal entity in
the sense of a corporation or a company incorporated
under the Indian Companies ... would
not be a case of a suit filed by a nonexistent person. It
would still be a suit by the partners of a firm
friends and advocate, in
conspiracy with each other first created a bogus entity by the name of M/s
JCE Consultancy, a proprietorship concern ... such as bills of exchange, purchase orders,
delivery receipts etc. for showing nonexistent commercial transactions with
the Complainant Company i.e., Samsung Gulf Electronics
which
jurisdiction was assumed by the assessing officer was issued to a
nonexistent company. The assessment order was issued against
the amalgamating company. This ... invoked was fundamentally at odds with
the legal principle that the amalgamating entity ceases to exist
upon the approved scheme of amalgamation. Participation
which jurisdiction was assumed by the
assessing officer was issued to a nonexistent
company. The assessment order was issued against
the amalgamating company. This ... invoked
was fundamentally at odds with the legal principle
that the amalgamating entity ceases to exist upon
the approved scheme of amalgamation.
Participation
which jurisdiction was assumed by the
assessing officer was issued to a nonexistent
company. The assessment order was issued against
the amalgamating company. This ... invoked
was fundamentally at odds with the legal principle
that the amalgamating entity ceases to exist upon
the approved scheme of amalgamation.
Participation
Commissioner Of Income Tax ???Ii vs M/S Micron Steels Pvt. Ltd. on 11 February
Hero Electric Vehicles Private Limited ... vs Lectro E-Mobility Private Limited & ... on 2 March
J.M.D. Global Private Limited vs The Pr. Commissioner Of Income Tax-5 &
