By an order of the National Company Law Tribunal Polaries Consulting Services Limited  was merged with Virtusa Consulting Services Private Limited. On a writ petition seeking directions to the Department to allow credit of advance tax paid by P and tax deducted at source in the merged assessee Virtusa Consulting Services Private Limited  and refund under section 237 of the Income-tax Act, 1961 with applicable interest :

The court directed the Department to remit the consequential refund along with applicable interest to the assessee Virtusa Consulting Services Private Limited    since challan from Polaries Consulting Services Limited   to Virtusa Consulting Services Private Limited  had been migrated.