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Section 11B10 Section 36(1)(vii)4 Section 139(5)2 Section 1392 Section 37(1)2 Deduction2

M/S DALMIA POWER LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Appeals are allowed

C.A. No.-009496-009499 - 2019Supreme Court18 Dec 2019

Bench: HON'BLE MS. JUSTICE INDU MALHOTRA

Section 139Section 139(5)

02 IST Reason: Signature Not Verified proceedings for amalgamation of the assessee companies with other companies in the group under Sections 230232 of the Companies Act, 2013. 2. The factual background of this case briefly stated, is that: 2.1 The Appellant No.1 M/s Dalmia Power Limited and Appellant No.2 M/s Dalmia Cement (Bharat) Limited are public limited companies, incorporated under

M/S. SOUTHERN TECHNOLOGIES LTD. vs. JOINT COMMNR. OF INCOME TAX, COIMBATORE

C.A. No.-001337-001337 - 2003Supreme Court11 Jan 2010

Section 145

M/S DALMIA POWER LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

M/S. SOUTHERN TECHNOLOGIES LTD. vs. JOINT COMMNR. OF INCOME TAX, COIMBATORE

M/S DALMIA POWER LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

M/S. SOUTHERN TECHNOLOGIES LTD. vs. JOINT COMMNR. OF INCOME TAX, COIMBATORE

COMMNR. OF CENTRAL EXCISE,TIRUCHIRAPALLI vs. M/S. DALMIA CEMENT (BHARAT) LTD

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 2 vs. M/S MAHAGUN REALTORS (P) LTD

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

M/S NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY vs. COMMISSIONER INCOME TAX APPEALS(41)