Section 14(4) in Bolani Ores Limited (Acquisition of Shares) And Miscellaneous Provisions Act, 1978.
(4)The transfer and vesting of the undertakings of the dissolved company in the steel authority of India under the provisions of this Act shall be deemed to be an amalgamation in relation to the dissolved company and the steel authority of India and the provision of the Income-tax Act shall, so far as may been apply accordingly as if references in the said Act to the amalgamating company and the amalgamated company were references to the dissolved company and the Steel authority of India respectively.
