Certificate of incorporation and PAN don't prove genuineness of Co. if evidence indicated it as paper Co.
April 13, 2015[2015] 56 taxmann.com 18 (SC)
IT : SLP dismissed against High Court ruling that certificate of incorporation, PAN etc., are not sufficient for purpose of identification of subscriber company when there is material to show that subscriber was a paper company and not a genuine investor
Regards
Prarthana Jalan
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