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Income Tax Act, 1961 Section 115VZ
Title: Demerger
State: Central
Year: 1961
Where in a scheme of demerger, the demerged company transfers its business to the resulting company before the expiry of the option for Tonnage
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 72A
Title: Provisions Relating to Carry Forward and Set off of Accumulated Loss and Unabsorbed Depreciation Allowance in Amalgamation or Demerger, Etc.
State: Central
Year: 1961
complied with. (4) Notwithstanding anything contained in any other provisions of this Act, in the case of a demerger, the accumulated loss and the allowance for unabsorbed depreciation of the demerged company shall (a) where such loss
View Complete Act List Judgments citing this sectionFinance Act 1999 Chapter III
Title: Direct Taxes Income-tax
State: Central
Year: 1999
scheme of arrangement under sections 391 to 394 of the Companies Act, 1956 (1 of 1956), by a demerged company of its one or more undertakings to any resulting company in such a manner that - (i)
View Complete Act List Judgments citing this sectionBrief the judgments behind these acts
Finance Act 1999 Section 3
Title: Amendment of Section 2
State: Central
Year: 1999
scheme of arrangement under sections 391 to 394 of the Companies Act, 1956 (1 of 1956), by a demerged company of its one or more undertakings to any resulting company in such a manner that - (i)
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Chapter I
Title: Preliminary
State: Central
Year: 1961
to be a Deputy Commissioner of Income-tax 18[* * *] under sub-section (1) of section 117 ; 19[(19AA) demerger, in relation to companies, means the transfer, pursuant to a scheme of arrangement under sections 391 to 394
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 2
Title: Definitions
State: Central
Year: 1961
to be a Deputy Commissioner of Income-tax 18[* * *] under sub-section (1) of section 117 ; 19[(19AA) demerger, in relation to companies, means the transfer, pursuant to a scheme of arrangement under sections 391 to 394
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 35DD
Title: Amortisation of Expenditure in Case of Amalgamation or Demerger
State: Central
Year: 1961
on or after the 1st day of April, 1999, wholly and exclusively for the purposes of amalgamation or demerger of an undertaking, the assessee shall be allowed a deduction of an amount equal to one-fifth of such
View Complete Act List Judgments citing this sectionFinance Act, 1999 Section 3
Title: AMENDMENT OF SECTION 2 InSection 2 of the Income Tax Act-,
State: Central
Year: 1999
transfer, pursuant to a scheme of arrangement underS.391-S.394 of the Companies Act, 1956-, (1 of 1956) by a demerged company of its one or more undertakings to any resulting company in such a manner that- (i) all
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Chapter VI
Title: Aggregation of Income and Set off or Carry Forward of Loss
State: Central
Year: 1961
Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc. 1[2[(1) Where there has been an amalgamation of (a) a company owning an industrial undertaking or a
View Complete Act List Judgments citing this sectionFinance Act 2007 Chapter III
Title: Direct Taxes
State: Central
Year: 2007
shareholders of the amalgamated co-operative bank; (d) "business reorganisation" means the reorganisation of business involving the amalgamation or demerger of a co-operative bank; (e) "co-operative bank" shall have the meaning assigned to it in clause (cci) of
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