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1. Rectification u/s 154 - Credit for Tax Deducted at Source (TDS) as deducted in respect of the Transferor Company - scheme of arrangement of amalgamation - respondent...

2. Scheme of arrangement / amalgamation - prayer for winding up since the transfree company felt that scheme is unworkable - The Court cannot add terms to the scheme which...

3. Transfer of applications - Sanction of a scheme of compromise - the Scheme was sanctioned by this Court and several applications were dealt with thereafter under Section...

4. Whether stamp duty is payable on the transfer of properties pursuant to the sanction of any scheme of amalgamation or demerger under the Companies Act, 1956 - Held yes - HC

5. Levy of stamp duty on schemes of amalgamation or restructuring - The High court found that orders of the court sanctioning amalgamation/restructuring, along with the...

6. Scheme of Demerger - application for recalling - transfer of NLD/ILD licences - change in the eligibility criteria brought about after the sanction of the Scheme -...

7. Disallowance of depreciation on goodwill created in the scheme of amalgamation - The ITAT allowed the claim for depreciation on goodwill, aligning with the precedent set...

8. Scheme of arrangement - the Appellant categorically mentioned that post amalgamation the net-worth of the Transferee Company will remain highly positive and the proposed...

9. Sanction and approval of a Scheme of Arrangement - looking from any angle this Tribunal is perforce to apply the provisions of 2013 Act in considering the sanction of...

10. Rejection of scheme of arrangement - in the light of the violations, committed by the Appellants, under the Companies Act, keeping in mind that both the Companies had...

11. Lease Agreement - Transfer of Property - Appellant argued that the clause in the lease agreement only applies to voluntary transfers, not to mergers or amalgamations -...

12. Validity of Scheme of arrangement between the Petitioner and its Shareholders - Proceedings under Income Tax were pending - It will not be proper to permit the...

13. Sanction of composite scheme of amalgamation - The appellants contested the order, arguing that it failed to consider certain clauses of the scheme, particularly...

14. Depreciation on goodwill - Business acquired in amalgamation - The ITAT held that, the excess consideration discharged over the net assets, representing goodwill, is...

15. Transfer of credit - amalgamation - non-compliance with Rule 10 of the Cenvat Credit Rules - Inasmuch as the transfer of the unutilized credit has been done under the...