IPSOS Research Private Limited vs ACIT

Whether the final assessment order passed in the name of a non-existent entity (Synovate India Pvt. Ltd., which had amalgamated with IPSOS Research Pvt. Ltd.) is valid --- Held No; Whether the Transfer Pricing adjustment of Rs.5,80,47,258/- for Synovate Shared Resources Fees is justified --- Held No; Whether disallowance u/s 40(a)(i) for non-deduction of TDS on reimbursements to AEs is valid --- Held No; Whether disallowance u/s 43B for delayed payment of PF/ESIC is valid --- Held No.