SC : Reserves judgment on validity of HC's quashing of non-existent entity assessment

Jul 11,2019

SC reserves judgment on validity of Maruti Suzuki India's HC-order upholding ITAT's quashing of assessment framed in the name of non-existent amalgamating company (Suzuki Powertrain India); HC had, following its order in assessee's case for AY 2011-12 (which in turn followed Spice Enfotainment ruling), upheld ITAT's view that the assessment made, in the name of Suzuki Power Train India was a nullity since the entity was no longer in existence and was subjected to ...


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