AKSH OPTIFIBRE LIMITED,NEW DELHI vs. ACIT, CIRCLE - 2, ALWAR
In the result, all the appeal of the assessee is allowed
ITA 170/JPR/2024[2010-11]Status: DisposedITAT Jaipur20 May 2025AY 2010-11
For Appellant: Shri Akul Agarwal, C.A. (thr. V.C.)For Respondent: Shri Arvind Kumar, CIT-DR
Section 143(3)Section 147Section 148Section 156Section 234ASection 250
72A, 72AB, etc. under the Income Tax Act. wherein the event\nof amalgamation, the method of treatment of a particular subject matter is expressly\nindicated in the provisions of the Act. In some instances, amalgamation results in\nwithdrawal of a special benefit (such as an area exemption under Section 801A) because\nit is entity or unit specific. In the case
