Supreme Court of India
Pr. Commissioner of Income Tax, New v. Maruti Suzuki India Limited
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From the headnote
Income Tax Act, 1961 – ss.143(2), 292B and ss.2(31) , 92CA(3), 142(1), 144C (15)(b), 148, 153(1), 153(4), 1 70(2), 260A – Assessee, joint venture between Suzuki Motor Corp oration and Maruti Suzuki India Limited (MSIL) was known as Suz uki Metal India Limited upon incorporation – Subsequently, w.e.f 8 June 200 5, its name was changed to Suzuki Powertrain India Limited (SPI L) – On 28 Nov. 2012, the assessee filed its return of income in t he name of SPIL declaring income of Rs. 212,51,51,156/- – On 29 Jan. 201 3, scheme for amalgamation of SPIL and MSIL was approved by the High Court w.e.f 1
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