Principal Commissioner of Income Tax-2 vs. M/s.Viskha Container Terminal Private Limited
ITTA/439/2018HC Telangana08 Oct 2018
Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI
Section 143(2)Section 260Section 268
Pricing Officer (TPO) vide
letter dated 30.11.2009 and during the course of proceeding
before the TPO, assessee vide its letter dated 09.06.2010
categorically stated that its registered office was at Hyderabad
and it stood merged with Wipro Ltd., pursuant to the scheme of
amalgamation approved by the High Court of Andhra Pradesh vide
order dated 21.02.2008 and scheme of amalgamation