Thereafter, due to restructuring of case for the reasons of merger,
amalgamation, demerger, etc., it was transferred out of Faceless Assessment
Centre u/s 144B
Aakash Universal Limited ( Merged ... vs Income Tax Officer Ward 13(3)(1), ... on 13 May
Court approved
merger scheme (hereinafter referred to as 'Merger scheme/Amalgamation
Scheme).
Page | 2
ITA Nos.2607 & 2805/Del/2023
3.2 Each ... VEIL, BIVL and ICTIL) were merged
into Indus under a scheme of amalgamation (i.e. the Merger Scheme) with
effect from the Appointed date
Court approved
merger scheme (hereinafter referred to as 'Merger scheme/Amalgamation
Scheme).
Page | 2
ITA Nos.2607 & 2805/Del/2023
3.2 Each ... VEIL, BIVL and ICTIL) were merged
into Indus under a scheme of amalgamation (i.e. the Merger Scheme) with
effect from the Appointed date
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
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
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
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
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
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
