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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 valuation rules: Ind AS-compliant values may replace book-value recording requirement for resulting companies.</h1> Amendment to clause (19AA)(iii) of section 2 excludes the book-value recording requirement for demergers where the resulting company records transferred property and liabilities at values differing from the demerged company's books, provided those values comply with the Indian Accounting Standards specified in the Annexure to the Companies (Indian Accounting Standards) Rules, 2015; effective from 1 April 2020.

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