TATA SONS LTD,MUMBAI vs. CIT 2, MUMBAI
In the result, appeal of the assessee is allowed
ITA 3468/MUM/2016[2009-10]Status: DisposedITAT Mumbai23 Jan 2024AY 2009-10
Section 100Section 263Section 48
nexcess of the wants of the company.\nTTSL followed the mode set out in (i) above. Further, the express\nprovisions of Section 100(1)(c) of the Companies Act, 1956 made\nit clear that in a reduction of capital as per the provisions of the\nCompanies
