Scheme of amalgamation /arrangement sanctioned by the High Court ...

High Court Approves Asset Transfer from Company A to Company B, Triggering Indian Stamp Act Provisions.

October 3, 2012

Case Laws Companies Law HC

Scheme of amalgamation /arrangement sanctioned by the High Court - transfer from A to B would definitely a “transfer” to attract the provisions of Indian Stamp Act, 1899 - HC

View Source

← Previous Next →

Scheme of amalgamation /arrangement sanctioned by the High Court ...

High Court Approves Asset Transfer from Company A to Company B, Triggering Indian Stamp Act Provisions.

October 3, 2012

Case Laws Companies Law HC

You may also like:

Annual Return on Foreign Liabilities and Assets Reporting by Indian Companies

Intangible Assets - Ind AS-38 of the Companies (Indian Accounting Standards) Rules, 2015 as amended.

Capital gain - transfer of a capital asset by assessee to its subsidiary company - There are different shareholders of preference share capital other than the holding...

Stock Transfer - merger and amalgamation done under Section 391 and 394 of the Indian Companies Act - In the present case the predecessor Company/transferor Company have...

MAT computation u/s 115JB - addition of the amortization of Intangibles - The intangible assets are acquired and owned by the assessee company pursuant to the approved...

Transfer of property / assets - with the merger of property also vested with the petitioner along with other assets of Sharpedge. This clearly amounted to transfer of...

The Income Tax Appellate Tribunal (ITAT) held that when an assessee receives property consequent to the liquidation of a company, the period of holding the asset is...

Vodafone's case - Transfer of the foreign holding company’s share off-shore, cannot result in an extinguishment of the holding company right of control of the Indian...

The assessee, an NRI and resident of USA, transferred a capital asset and derived capital gain. The asset comprised rights and interests acquired through an assignment...

Addition on account of capital gain - conversion of AOP/trust in company - transfer of the assets u/s 2(47) - till the time of conversion, the AOP remained in existence...

Levy of service tax under the reverse charge mechanism for manpower services imported from an overseas group company. The agreement involved secondment of employees from...

Nature of receipt - whether transfer of right or transfer of asset - Capital gain on transfer of bridge named ‘Yanam Project' to subsidiary company - ownership - the...

Disallowance of set off of brought forward loss from transfer of short-term capital asset against gains arising from transfer of long-term capital asset - provisions of...

The circular addresses the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company. It clarifies that the transfer of...

The notification amends the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016 by inserting a new sub-rule (5) in rule 25A. It provides for the...

Quick Updates: