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Section 2 in The Income Tax Act, 1961 [Entire Act]

Commissioner of Income-tax under sub-section (1) of section 117 ; (19AA) "demerger", in relation to companies, means the transfer, pursuant to a scheme ... Companies Act, 1956 (1 of 1956), by a demerged company of its one or more undertakings to any resulting company in such a manner that
Union of India - Section Cites 0 - Cited by 9440

Section 115JB in The Income Tax Act, 1961 [Entire Act]

loss on distribution of non-cash assets to shareholders in a demerger in accordance with Appendix A of the Indian Accounting Standards 10; (d) decreased ... loss on distribution of non-cash assets to shareholders in a demerger in accordance with Appendix A of the Indian Accounting Standards 10: Provided that
Union of India - Section Cites 0 - Cited by 4802

Section 80IB in The Income Tax Act, 1961 [Entire Act]

this section, to another Indian company in a scheme of amalgamation or demerger- (a) no deduction shall be admissible under this section to the amalgamating ... demerged company for the previous year in which the amalgamation or the demerger takes place; and (b) the provisions of this section shall
Union of India - Section Cites 0 - Cited by 4208

Section 32 in The Income Tax Act, 1961 [Entire Act]

amalgamated company in the case of amalgamation, or to the demerged company and the resulting company in the case of demerger, as the case ... prescribed rates as if the succession or the amalgamation or the demerger, as the case may be, had not taken place, and such deduction shall
Union of India - Section Cites 0 - Cited by 5344

Section 43 in The Income Tax Act, 1961 [Entire Act]

Section 16 (w.e.f. 1.4.1967).] Explanation 7A. - [Where, in a demerger, any capital asset is transferred by the demerged company to the resulting company ... taken to be the same as it would have been if the demerged company had continued to hold the capital asset for the purpose
Union of India - Section Cites 0 - Cited by 2050

Section 80IA in The Income Tax Act, 1961 [Entire Act]

this section, to another Indian company in a scheme of amalgamation or demerger- (a) no deduction shall be admissible under this section to the amalgamating ... demerged company for the previous year in which the amalgamation or the demerger takes place; and (b) the provisions of this section shall
Union of India - Section Cites 0 - Cited by 3914

Section 10A in The Income Tax Act, 1961 [Entire Act]

this section, to another Indian company in a scheme of amalgamation or demerger,- (a) no deduction shall be admissible under this section to the amalgamating ... demerged company for the previous year in which the amalgamation or the demerger takes place; and (b) the provisions of this section shall
Union of India - Section Cites 0 - Cited by 3353

Section 10B in The Income Tax Act, 1961 [Entire Act]

this section, to another Indian company in a scheme of amalgamation or demerger- (a) no deduction shall be admissible under this section to the amalgamating ... demerged company for the previous year in which the amalgamation or the demerger takes place; and (b) the provisions of this section shall
Union of India - Section Cites 0 - Cited by 2422

Section 80 in Finance Act, 1999 [Entire Act]

this section, to another Indian company in a scheme of amalgamation or demerger- (a) no deduction shall be admissible under this section to the amalgamating ... demerged company for the previous year in which the amalgamation or the demerger takes place; and (b) the provisions of this section shall
Union of India - Section Cites 0 - Cited by 1272
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