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Search Results for "amalgamation scheme"

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Supreme Court

Supreme Court Hears Civil Appeal on the Scope of Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 Overriding the Transfer of Property Act, 1882 in a Pre-Existing Asset Sale Agreement. The AAIFR Ruled That Section 22A Does Not Apply to Pre-Existing Agreements, and the Supreme Court Was to Determine the Correctness.

1 Aug 2026

The Supreme Court heard a civil appeal arising from orders passed by the Appellate Authority for Industrial and Financial Reconstruction (AAIFR) conce...

Supreme Court

Supreme Court Dismisses Amalgamated Company's Claim for Set-Off of Losses Under Kerala Agricultural Income Tax Act, 1991. The court held that set-off under Section 12 is permissible only by the assessee who suffered the losses, and the amalgamating company, having ceased to exist, cannot transfer this benefit to the successor amalgamated company, as no statutory provision supports such claim.

13 Apr 2026

The dispute arose from five civil appeals consolidated before the Supreme Court, involving the appellant, an amalgamated company, and the respondent, ...

High Court

Bombay High Court Quashes Regional Director's Rejection of Amalgamation Scheme Under Section 233 Companies Act — Regional Director Lacks Power to Reject, Must File Application Before NCLT if Scheme Not in Public Interest. The court held that the Regional Director's order rejecting the scheme on grounds of insolvency was without jurisdiction as the proper remedy under Section 233(5) is to approach the NCLT.

1 Aug 2024

The petitioners, five companies with common directors and shareholders, sought to amalgamate petitioner nos. 2 to 5 (wholly-owned subsidiaries) with p...

Supreme Court

Supreme Court Allows Appeal Against DDA's Demand for Unearned Increase in Amalgamation Case. Amalgamation of Companies Under Court Order Does Not Amount to 'Transfer' Under Lease Deed Clause II(4)(a).

17 Apr 2024

The appellant, M/s. Jaiprakash Industries Ltd. (now M/s. Jaiprakash Associates Ltd.), was the transferee company resulting from the amalgamation of M/...

High Court

High Court Dismisses Revenue's Appeal in Software Export Tax Exemption Case. ITAT's finding that assessee's software development services qualify as 'computer software' under Section 10B of Income Tax Act, 1961 upheld.

4 Feb 2021

The present appeal was filed under Section 260-A of the Income Tax Act, 1961 by the Income Tax Department (appellants) against the order dated 19.01.2...

Supreme Court

Supreme Court Dismisses Appeal Against Refusal to Sanction Variation of Town Planning Scheme. State Government's Refusal to Delete Internal Road Upheld as Valid Exercise of Discretion Under Section 91 of the Maharashtra Regional and Town Planning Act, 1966.

7 Aug 2020

The appeal arose from a judgment of the Bombay High Court dismissing a writ petition filed by the appellant trust. The trust challenged an order dated...

High Court

Bombay High Court Allows Petition of Company in Stamp Duty Adjudication Case — Holds Adjudication Under Section 31 of Bombay Stamp Act, 1958 Final and Binding. Reopening of Adjudication After 20 Years Under Section 53A Is Without Jurisdiction and Barred by Delay.

26 Nov 2019

The petitioner, Hindustan Unilever Ltd., filed a Writ Petition under Article 226 of the Constitution of India before the Bombay High Court challenging...

High Court

High Court Dismisses Appeal in Share Transfer Dispute — Transfer Under Scheme of Amalgamation is Transmission by Operation of Law, Not Subject to Pre-emption. The court held that a transfer of shares pursuant to a court-sanctioned scheme of amalgamation is a transmission by operation of law and not a voluntary transfer, thus pre-emption rights under Articles of Association do not apply.

1 Mar 2016

The case involves a company appeal against an order of the Company Law Board (CLB) allowing a petition under Section 111 of the Companies Act, 1956. T...

High Court

High Court of Karnataka Allows Revenue Appeal in Income Tax Case on Amalgamation Loss Set-off — Unabsorbed Depreciation of Amalgamating Company Cannot Be Set Off Against Amalgamated Company's Business Income Under Section 72A of Income Tax Act, 1961. The court held that the condition of three years business under Section 72A(1)(a) was not satisfied as the power generation business commenced less than three years before amalgamation.

16 Oct 2015

The Revenue appealed against the order of the Income Tax Appellate Tribunal (ITAT) dated 10.07.2009, which had allowed the assessee-company to set off...

High Court

Bombay High Court Allows Depreciation on Original Cost in Amalgamation Case Under Rule 10 of Income Tax Rules. Notional Depreciation to Non-Resident Parent Does Not Reduce Written Down Value for Successor Company.

13 Aug 2014

The case involves an Income Tax Reference under section 256(1) of the Income Tax Act, 1961, arising from the assessment years 1976-77, 1977-78, and 19...

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