Marshall sons & co. india ltd v. ito
WebJul 20, 2011 · The Supreme Court in the case of Marshall Sons & Co. (India) Ltd. vs. ITO (1997 [223] ITR 809) has held that the date of amalgamation/transfer is the date specified in the scheme or the date specified by the Courts. Therefore, as soon as the formalities are completed, the transfer becomes effective and related back to the date of transfer ... WebThe Supreme Court in the case of Marshall Sons & Co. (India) Ltd.3held that where the Court does not prescribe any specific date but merely sanctions the scheme presented, it …
Marshall sons & co. india ltd v. ito
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WebMARSHALL SONS & CO. (INDIA) LTD. CIN: L51909PY1919PLC002537: Registrar & Transfer Agents: Niche Technologies Pvt. Ltd. Address: 3A, Auckland Place, 7th Floor, … WebSep 22, 2024 · Marshall sons P ltd v. ITO - The Company Ninja Marshall sons P ltd v. ITO Aparna Ramkumar September 22, 2024 Case Analysis Estimated Reading Time: 12 …
WebIndian Kanoon - Search engine for Indian Law WebJul 25, 2024 · Marshall Sons and Co.(I) Ltd.v. Sahi Oretrans (P) Ltd. this Court has held that once a decree for possession has been pass...and direct the appellant to compensate the landlord by payment of a reasonable amount which is not necessarily the same as the contractual rate of rent. In...that the decision under challenge is perverse, pertaining to …
WebNov 27, 1996 · INCOME TAX ACT: 1961. Assessment notice under section 139(2) on transfer or company in an approved scheme of Amalgamation under section 391 of Companies Act – Date of transfer as per scheme is 1.1.1982 while approval by High Courts of Madras and Calcutta is 1984 – Held as per clause 6(b) of the scheme as approved, … http://www.lawstreetindia.com/experts/column?sid=317
WebAug 26, 2024 · Umakanth Varottil is an Associate Professor at the Faculty of Law, National University of Singapore. He specializes in corporate law and governance, mergers and …
Web22. The effect of amalgamation in the context of income tax, was again considered in another earlier decision, i.e., Marshall Sons and Co. (India) Ltd. v. Income Tax Officer13.There, the court held that: “14. Every scheme of amalgamation has to necessarily provide a date with effect from which the amalgamation/transfer shall take place. grefrath stromausfallWebJan 3, 2024 · The Court referred to earlier decision in the case of Marshall Sons & Co. (India) Ltd. 2 wherein the Supreme Court had held that pursuant to the scheme of … grefrath tennishalleWebAug 21, 2024 · In Marshall Sons & Co. India Ltd. v. ITO [223 ITR 809], it was held by the Hon’ble Supreme Court that every scheme of amalgamation has to necessarily provide … grefrath solarWebOct 9, 2024 · The Supreme Court, has opined on the “transfer date” stated in an amalgamation scheme, in the matter of Marshall Sons & Co. [India] Ltd v. Income Tax Officer [1996 (88) (SC) Comp Cas 528]. The Court observed that the adjudicating authority may, while sanctioning a scheme of arrangement, modify the “transfer date” stated … grefrath sporthotelWebAug 30, 2024 · The MCA in the aforesaid General Circular relying upon judgment of the Supreme Court in the case of Marshall Sons & Co. India Ltd. v ITO [223 ITR 809] and the judgement of the Madras High Court in the case of In Re: Equitas Finance Limited & Ors. [ [2024]136CLA48 (Mad)], has put to rest the dichotomy created on account of conflicting … grefrath schillingsWebMarshall Sons & Co. [India] Ltd vs Income Tax Officer on 27 November, 1996. Author: B J Reddy. Bench: B.P.Jeevan Reddy, Suhas C.Sen. PETITIONER:MARSHALL SONS & … grefrath tiefbauamtWebJun 10, 1991 · In view of the Supreme Court decision in the case of Marshall Sons & Co. (India) Ltd. v. Income Tax...claimed relief as per decision of Supreme Court in case of … grefrath treckertreff