have been published before the first day of the previous year; (1B) "amalgamation", in relation to companies, means the merger of one or more companies ... company or companies which so merge being referred to as the amalgamating company or companies and the company with which they merge or which
specified in this section, to another Indian company in a scheme of amalgamation or demerger- (a) no deduction shall be admissible under this section ... amalgamating or the demerged company for the previous year in which the amalgamation or the demerger takes place; and (b) the provisions of this section
clause (xiv) of section 47 or section 170 or to the amalgamating company and the amalgamated company in the case of amalgamation ... deduction calculated at the prescribed rates as if the succession or the amalgamation or the demerger, as the case may be, had not taken place
have been registered under this Act and includes society formed after amalgamation of such two or more societies or by division of such an existing ... societies in the interest of the public service. 15. Division and amalgamation of societies.
(1) (i) Any registered society may, at a meeting
Explanation 7. - [Where, in a scheme of amalgamation, any capital asset is transferred by the amalgamating company to the amalgamated company and the amalgamated company ... Indian company, the actual cost of the transferred capital asset to the amalgamated company shall be taken to be the same as it would have
specified in this section, to another Indian company in a scheme of amalgamation or demerger- (a) no deduction shall be admissible under this section ... amalgamating or the demerged company for the previous year in which the amalgamation or the demerger takes place; and (b) the provisions of this section
specified in this section, to another Indian company in a scheme of amalgamation or demerger- (a) no deduction shall be admissible under this section ... amalgamating or the demerged company for the previous year in which the amalgamation or the demerger takes place; and (b) the provisions of this section
specified in this section, to another Indian company in a scheme of amalgamation or demerger,- (a) no deduction shall be admissible under this section ... amalgamating or the demerged company for the previous year in which the amalgamation or the demerger takes place; and (b) the provisions of this section
Companies Act, 1956
394. Provisions for facilitating reconstruction and amalgamation of companies .-
(1) Where an application is made to the [[Tribunal] under section ... scheme for the reconstruction of any company or companies, or the amalgamation of any two or more companies; and (b) that under the scheme
ship, machinery or plant is made in connection with the amalgamation or succession, referred to in sub-section (3) or sub-section (4) of section
