29 December 2010
When a scheme of amalgamation is sanctioned by High Court, Assessing Officer cannot reject same on ground that it was a mere device to avoid tax
When a scheme of amalgamation is sanctioned by High Court, Assessing Officer cannot reject same on ground that it was a mere device to avoid tax - [2010] 8 TAXMANN.COM 288 (CHENNAI - ITAT)
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