2019 (11) TMI 1677

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..... be available to the Transferor Company shall also enure to the Transferee Company or not - Section 391 and 394 of the Indian Companies Act - HELD THAT:- The revision is admitted on the above questions of law. List for disposal of this case on 11.12.2019. - TRADE TAX REVISION DEFECTIVE No. - 57 of 2019 - - - Dated:- 20-11-2019 - Hon'ble Rajan Roy,J. Counsel for Revisionist :- Dilee .....

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..... e justified in not appreciating the fact that by virtue of merger and amalgamation being done under Section 391 and 394 of the Indian Companies Act that any tax benefit or exemption that may be available to the Transferor Company shall also enure to the Transferee Company ? Pleadings have already been exchanged. List for disposal of this case on 11.12.2019. - - TaxTMI - TMITax - CST, V .....

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