includes such corporate actions as
mergers, acquisitions/ amalgamations/ absorption, divestitures,
demergers (spin-offs and debt-equity changes.
The different methods of restructuring and their implications ... settling the difference in
valuation, if any in cash.
iii) Demergers or Spin-offs
Demerger involves spinning off (profitable or robust) parts of a
diversified
Gujarat Glass Division.
E. PEL and NPIL therefore are desirous to spin off the said Gujarat Glass Division
of GGL to be a separate subsidiary ... agreed to enter into a Memorandum of Undertaking with GGL, for spin-off, sale
and transfer of its said Glass Division to GG with effect
other kinds of bonus and cannot, therefore, be said to have the spin-off benefits claimed by the appellant. Similarly, the submission that all agreements
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Verizon Communications Singapore Pvt. ... vs Department Of Income Tax on 8 February, 2001
IN THE
Verizon Communications Singapore Pte. ... vs Assessee on 4 August, 2010
IN THE INCOME TAX APPELLATE
optionally convertible Bonds
shall be paid only after accumulated loss was wiped off and the
promoters shall not charge interest on loans given from ... submission made in this regard is given below:
1. After hiving off Spinning Division into a separate
company, TTK Textiles Ltd focused on Hosiery
business
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Skoda Auto Volkswagen India Private ... vs -Aurangabad on 14 November, 2022
CUSTOMS, EXCISE & SERVICE
Skoda Auto Volkswagen India Private ... vs Commissioner Of Central Excise And ... on 14 November, 2022