PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 2 vs. M/S MAHAGUN REALTORS (P) LTD
The appeal is allowed, in the above terms, without order on costs
C.A. No.-002716-002716 - 2022Supreme Court05 Apr 2022
Bench: HON'BLE THE CHIEF JUSTICE
Section 143(2)Section 153ASection 276C
depreciation, etc., are allowed to the transferee. Therefore,
unlike a winding up, there is no end to the enterprise, with the entity. The
enterprise in the case of amalgamation, continues.
31.
In Maruti Suzuki (supra), the scheme of amalgamation was approved on
29.01.2013 w.e.f. 01.04.2012, the same was intimated to the AO on 02.04.2013,
and the notice under Section
