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Section 19 in Tamil Nadu Value Added Tax Act, 2006 [Entire Act]

finished goods become exempt, credit availed on inputs used therein, shall be reversed. (13) Where a registered dealer without entering into a transaction of sale ... transferred on account of change in ownership or on account of sale, merger, amalgamation, lease or transfer of the business to a joint venture with
State of Tamilnadu - Section Cites 0 - Cited by 245

Section 12 in The Assam Education (Provincialisation of Services of Teachers and Re-Organisation of Educational Institutions) Act, 2017 [Entire Act]

Teachers and Re-Organisation of Educational Institutions) Act, 2017 12. Amalgamation/merger and shifting or expansion of educational institution. (1) In appropriate cases, if there ... institution from one place to another, or may order amalgamation or merger of two or more existing institutions as per Siksha Khetra Scheme
State of Assam - Section Cites 0 - Cited by 2

Section 64O in The Companies (Indian Accounting Standards) Rules, 2015 [Entire Act]

their pre-combination carrying amounts (see paragraph B22(a)). Therefore, in a reverse acquisition the non-controlling interest reflects the non-controlling shareholders' proportionate interest ... equity structure in the consolidated financial statements following a reverse acquisition reflects the equity structure of the legal acquirer (the accounting acquiree), including the equity
Union of India - Section Cites 0 - Cited by 0
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