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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Demerger deemed where post disinvestment reconstruction implements conditions attached to government share transfer.</h1> Reconstruction or splitting up of a company that ceased to be a public sector company due to Central Government transfer of its shares shall be deemed a demerger if the reorganisation is made to give effect to any condition attached to that transfer and also fulfils other conditions that the Central Government may notify.

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