“Section 12(3)(c)”

Section References (mined)Section 12Section 12(3)(c)1 judgments

INDUS VALLEY PARTNERS (INDIA) PRIVATE LIMITED,NOIDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12(1), DELHI, DELHI

ITA 4758/DEL/2024[2018-19]Status: DisposedITAT Delhi30 Jun 2025AY 2018-19

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR

Section 10ASection 115BSection 143(2)Section 2Section 234BSection 274

financial statements is the parent company, the unique CIN of the parent company is quoted on the consolidated financial statements. 8 8.15 Further, section 12(3)(c) of the Companies Act, 2013 provides as under: 12(3) Every company shall- (a)… (c) get its name, address of its registered office