Dismissing the appeal, that the Dispute Resolution Panel in its order had duly acknowledged and considered the scheme of arrangement duly sanctioned by the court. Order of Tribunal annulling the assessment was affirmed. (AY. 2011-12)
PCIT v. Vertex Customer Management India Pvt. Ltd.(2025) 476 ITR 475 (Delhi)(HC)
S. 143(3): Assessment-Non existing entity-Amalgamation-Order of DRP-Order of Tribunal annulling the assessment was affirmed. [S. 144C, 254 Companies Act, 1956, 391, 394.]
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