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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>Merger and amalgamation amendment clarifies section 232 proviso by linking extinguishment language to corporate restructuring.</h1> Section 232 of the Companies Act, 2013 is amended in sub-section (3), clause (b), proviso, by inserting the words 'on the merger or amalgamation' after the words 'or extinguished' occurring at the end. The amendment clarifies the operation of the proviso within the scheme governing merger and amalgamation, by expressly linking the specified words to that corporate restructuring context.

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