order, the land and building of
Mumbai Unit was to be hived off to a new corporate entity
i.e. Graham Firth Mumbai Ltd. (hereinafter ... increasing the value of land hive off of
Rs.11,07,74,65/- (total Rs.19,43,73,938/-) was adjudicated
by Ld. Commissioner
ground operations which were available upto 1999 have been hived off in favour of the subsidiaries. Substantial structural changes have taken place. Earlier, the respondents ... based upon the Expert Committee's advice, the respondents have hived off the ground handling work in favour of its subsidiary called AIATSL
that as the non-T&D business had already been hived off to
M/s.ALSTOM Industrial Products Ltd., the said provisions were claimed
genuine investors in US - 64 Scheme were duped, the
Central Government, hived off the "scam ridden unit" into a
separate entity, so that
Messer Holding Ltd vs Bombay Oxygen Corporation Ltd. And 12 ... on 16 March, 2017
Author
plant starts generation.
ii) Where a captive power plant is merely hived off
as a separate entity and not sold to a third party,
owing
they have developed the software
B. Peculiar circumstances
1. The company hived off certain businesses without hiving off the
revenue stream
2. The company formed
genuine investors in US - 64 Scheme were duped, the
Central Government, hived off the "scam ridden unit" into a
separate entity, so that
that a company can decide to hive off
business subsequently from a retrospective date. There are also
13
ITA 647/Del/2005
Assessment Year
group companies in its investment division. The investment division was hived
off to its subsidiary JSW Energy Investment Pvt. Ltd (JSWEIPL) during the assessment year
