Supreme Court · 2019 INSC 815 · Decided 25 July 2019
PR. Commissioner of Income Tax, New v. Maruti Suzuki India Limited
- Court
- Supreme Court of India
- Citation
- 2019 INSC 815 · [2019] 9 S.C.R. 799
- Case number
- CIVIL APPEAL No. 5409/2019
- Decided
- 25 July 2019
- Bench
- D.Y. CHANDRACHUD, INDIRA BANERJEE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 141; Companies Act Section 394; Income Tax Act Section 143(2), 292B
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), 170(2), 260A - Assessee, joint venture between Suzuki Motor Corporation and Maruti Suzuki India Limited (MSIL) was known as Suzuki Metal India Limited upon incorporation June 2005, its name was changed to Suzuki Powertrain India Limited (SPIL) - On 28 Nov. 2012, the assessee filed its return of income in the name of SPIL declaring income of Rs. 212,51,51,156/- - On 29 Jan. 2013, scheme for amalgamation of SPIL and MSIL was approved by the High Court
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