Company Amalgamation

Supreme Court Upholds DDA’s Right to Unearned Increase in Property Transfer After Company Amalgamation: Jaiprakash Industries Ltd. vs. Delhi Development Authority (2024)

/ Companies Act, 1956, Companies Act, 1956 with Section 394, Company Amalgamation, Lease Agreements, Property Law, Transfer of Property, Transfer of Property Act, 1882, Transfer of Property Act, 1882 with Section 5

Supreme Court Upholds DDA’s Right to Unearned Increase in Property Transfer After Company Amalgamation LEGAL ISSUE: Whether the amalgamation of companies results in a ‘transfer’ of leased property, thereby triggering the Delhi Development Authority’s (DDA) right to claim an unearned increase in the value of the property. CASE TYPE: Civil Law, Property Law Case Name: […]

Supreme Court Upholds DDA’s Right to Unearned Increase in Property Transfer After Company Amalgamation: Jaiprakash Industries Ltd. vs. Delhi Development Authority (2024) Read Post »

Supreme Court Allows Revised Income Tax Returns Post-Amalgamation: Dalmia Power Ltd. vs. ACIT (2019)

/ Companies Act, 2013, Companies Act, 2013 with Section 230, Company Amalgamation, Income Tax Act, 1961, Income Tax Act, 1961 with Section 119(2)(b), Income Tax Act, 1961 with Section 139(5), Income Tax Act, 1961 with Section 170(1), Indu Malhotra, Judges, Uday Umesh Lalit

Supreme Court Allows Revised Income Tax Returns Post-Amalgamation: Dalmia Power Ltd. vs. ACIT (2019) LEGAL ISSUE: Whether revised income tax returns can be filed after the statutory deadline due to company amalgamation proceedings. CASE TYPE: Income Tax Law Case Name: M/S Dalmia Power Limited & Anr. vs. The Assistant Commissioner of Income Tax Circle 1,

Supreme Court Allows Revised Income Tax Returns Post-Amalgamation: Dalmia Power Ltd. vs. ACIT (2019) Read Post »

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