Section 32 in The Income Tax Act, 1961 [Entire Act]
amalgamation, of any asset by the amalgamating company to the amalgamated company where the amalgamated company is an Indian company or in a scheme
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1 - 10 of 12052 (5.31 seconds)Section 80IA in The Income Tax Act, 1961 [Entire Act]
period specified in this section, to another Indian company in a scheme of amalgamation or demerger- (a) no deduction shall be admissible under this section ... amalgamated or the resulting company as they would have applied to the amalgamating or the demerged company if the amalgamation or demerger had not taken
Section 43 in The Income Tax Act, 1961 [Entire Act]
Explanation 6 (w.e.f. 1.4.1965).] Explanation 7. - [Where, in a scheme of amalgamation, any capital asset is transferred by the amalgamating company ... section 47 are satisfied; or (b) by the amalgamating company to the amalgamated company in a scheme of amalgamation, and the amalgamated company
Section 47 in The Income Tax Act, 1961 [Entire Act]
scheme of amalgamation, of a capital asset by the amalgamating company to the amalgamated company if the amalgamated company is an Indian company ... amalgamating foreign company to the amalgamated foreign company, if— (a) at least twenty-five per cent of the shareholders of the amalgamating foreign company continue
Miheer H. Mafatlal vs Mafatlal Industries Ltd on 11 September, 1996
favour
of the Scheme and 143 members holding 86,061 fully paid
meeting by requisite majority approved the proposed Scheme
of Amalgamation and report ... some illegality or fraud
involved in the scheme, the Court
cannot decline to sanction a scheme
of amalgamation. It has to be borne
in mind
Section 45 in The Banking Regulation Act, 1949 [Entire Act]
suspension of business by a banking company and to prepare scheme of reconstruction or amalgamation. [Inserted by Act 37 of 1960, Section 6.]
(1) Notwithstanding ... order has been made. (12) Where the scheme is a scheme for amalgamation of the banking company, any business acquired by the transferee bank under
Hindustan Lever & Anr vs State Of Maharashtra & Anr on 18 November, 2003
which has been
proposed for the purpose of amalgamation of two or more companies. The
amalgamation scheme, which is an agreement between the companies ... transferor company stands amalgamated with the transferee company along
with all its assets and liabilities. Thus the amalgamation scheme sanctioned by
the Court would
Hindustan Lever Employees' Union vs Hindustan Lever Limited And Ors on 24 October, 1994
employees that their interest
had not been adequately protected. The scheme of amalgamation provides that
all the staff, workmen or other employees in the service ... friendly
handshake by either giving lump sum or pension. A scheme of amalgamation
cannot be faulted on apprehension and speculation as to what might possibly
Marshall Sons & Co. [India] Ltd vs Income Tax Officer on 27 November, 1996
sanctioned by the Court, the scheme as
approved takes effect. The scheme specifically states that
the scheme of amalgamation is effective from January ... under Section 391(1), a scheme has to
be framed and such scheme has to contain a date of
amalgamation/transfer. The proceedings before
Punjab National Bank And Ors vs All India New Bank Of India Employees' ... on 11 February, 1997
scheme for amalgamation of NBI with PNB,
named as the New Bank of India (Amalgamation and Transfer of Undertakings)
Scheme, 1993. On the commencement ... decided to amalgamate NBI with PNB and in exercise of its powers under
Section 9 of the Act made the Amalgamation scheme. On commen-cement