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Income 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
other provisions of this Act, in the case of a demerger, the accumulated loss and the allowance for unabsorbed depreciation of
View Complete Act List Judgments citing this sectionIncome 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
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
1999, wholly and exclusively for the purposes of amalgamation or demerger of an undertaking, the assessee shall be allowed a deduction
View Complete Act List Judgments citing this sectionBrief the judgments behind these acts
The Maharashtra Value Added Tax Act, 2002 Section 47
Title: AMALGAMATION 1 [OR DEMERGER] OF COMPANIES
State: Maharashtra
Year: 2002
order. 3 [(2A) (a) When any company is to be demerged by the order of the Court or of the Central
View Complete Act List Judgments citing this sectionFinance Act 1999 Chapter III
Title: Direct Taxes Income-tax
State: Central
Year: 1999
of the Companies Act, 1956 (1 of 1956), by a demerged company of its one or more undertakings to any resulting
View Complete Act List Judgments citing this sectionFinance Act 1999 Section 3
Title: Amendment of Section 2
State: Central
Year: 1999
of the Companies Act, 1956 (1 of 1956), by a demerged company of its one or more undertakings to any resulting
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Chapter I
Title: Preliminary
State: Central
Year: 1961
* *] under sub-section (1) of section 117 ; 19[(19AA) demerger, in relation to companies, means the transfer, pursuant to a
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 2
Title: Definitions
State: Central
Year: 1961
* *] under sub-section (1) of section 117 ; 19[(19AA) demerger, in relation to companies, means the transfer, pursuant to a
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
of the Companies Act, 1956-, (1 of 1956) by a demerged company of its one or more undertakings to any resulting
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
of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc. 1[2[(1) Where there has been an amalgamation of (a)
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