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
1) SCR 1088
19 [2004] Supp (3) SCR 535
21
as a continuing one, and any benefits, by way of carry forward of losses (of the
transferor company), 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
