Assessment Order is Non-Est in the Eyes of Law, When an Entity is non-existent: ITAT grants relief to Satyam Computer [Read Order]

The Income Tax Appellate Tribunal (ITAT) held that when an entity that was non-existent on the date on which the assessment order was passed, the order would thus be non-est in the eyes of law. The Appellant, Satyam Computer Services Limited was engaged in the business of Software development had e-filed its return of income, […]

from Taxscan | Simplifying Tax Laws https://ift.tt/2NSgf1G