lieu of purchase consideration
without examining the valuation of properties, valuation
reports, method of valuation adopted 7 basis of proposed swap
ratio worked ... investment shown in the books of the holding following the
pooling of interest method, a method of accounting for
Amalgamation in the nature of merger
2013 6
treatment of Reserves on Amalgamation under pooling
of interest method. Para 16 and 35 provides that the
difference between new shares issued
that the synergic
benefits shall be achieved which will be in the
interest of the shareholders as well as
Page 5 of 8
O/COMP ... Page 6 of 8
O/COMP/254/2013 JUDGMENT
the pooling of interest method, the transfer of
assets and liabilities shall take place at
their
Rules, 2006, and shall
be accounted for under the "pooling of interests" method
in accordance with the said AS-14.
5. That
Free
Reserve By the Transferee Company as
per the Pooling of interest method
prescribed in Accounting Standard-14
issued by the Institute of Chartered
Accountants
Appl. (M) No. 173/2014 7
(„Parent Company‟) and the beneficial
interest of the Transferor Company and the
Transferee Company would continue to
remain with ... following
the principles of line to line merger by
pooling of interest method with no
consequential change in the value of the
====================================================
Co. Appl
level and the upstream system. It will be a simple and
practical method to reflect the actual cost of supply.
(ii) The technical distribution losses ... Return on Equity,
Interest on loan, Depreciation, interest on working
capital and O&M costs can be pooled and apportioned
equitably, on pre-rata
dated 13.3.2013 per-se and
reservation of seats within the common pool to BC-A, BC-D and women, the
learned standing counsel could ... obligation of providing 29 %
reservation to the backward classes, the common pool method is adopted.
25. As with reference to the sliding down principle, learned
Ramcharit Dwivedi vs The State Of Madhya Pradesh on 8 September, 2014
Author: Alok Aradhe
Manohar Lal Sharma vs The Principle Secretary & Others on 25 August, 2014
Author: R
