appreciate that the shareholding pattern
of the transferee company pre and post-merger was identical
resulting in no change in ownership?
4.3 WhetherCERC erred ... appreciate that the shareholding pattern of the
transferee company pre- and post-merger wasidentical. There is
no change in ownership.
(c) CERC erred in directing
sale of investment was recorded as sales consideration
minus book value post-merger as is exactly the case in case of
revaluation reserve. The book ... thus reduced
to the extent of this capital reserve created post merger. Thus, AO
concludes that in view of provision of clause (j) to Explanation
requisite qualified „Sikkimese‟ personnel
appointments were offered to non-Sikkimese. Post merger the
Establishment Rules, 1974 came to be adopted by the State of
Sikkim ... therefore further discussions on this aspect stand truncated
here.
16. Post merger, Memorandum bearing No.5(92)229/
GEN/Est. came to be issued
name of deptt. before merger and
present place of their postings, department/branch post-merger who was in
custody of files/records pertaining ... posting in SBI who took delivery
of files/records pertaining to my case containing suspension note and back up
papers post-merger of Abs with
supernumerary posts. The Supernumerary post is not cadre post. The Substantive appointment could only be made on the cadre post, so the seniority ... supernumerary post which could not be counted as a post of cadre and the services on the supernumerary post could not be taken into account
therewith.
.... .... .... ...."
4. By order dated 8 June 2018, that is post merger, the
State Bank of India decided to pay the overtime wages ... today.
7. The segregation between these two classes has been
made post merger on the basis of events prior to merger. In view
Urmin Marketing Pvt. Ltd, Ahmedabad vs The Dcit, Circle-4(1)(1), Ahmedabad on 21
Operations B.V., The Netherlands (Now Post Merger, DHL
International GMBH) v. DDIT (IT) (183/Mum/2010)
(iii) ACIT v. Clough Engineering Ltd (Delhi ITAT
mention that pursuant to the implementation of the SDR
Scheme and merger of CNIL and the petitioner, the lenders,
including respondent ... prior to the date of conversion,
were converted into equity shares. Therefore, post conversion,
there were no outstanding payments overdue to be paid
mention that pursuant to the implementation of the SDR
Scheme and merger of CNIL and the petitioner, the lenders,
including respondent ... prior to the date of conversion,
were converted into equity shares. Therefore, post conversion,
there were no outstanding payments overdue to be paid
