Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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Sanction of composite scheme of amalgamation - The appellants contested the order, arguing that it failed to consider certain clauses of the scheme, particularly regarding separability. They sought approval for part D of the scheme, excluding parts B and C, which had been automatically revoked due to non-approval by relevant shareholders. - The Tribunal examined the issues raised and found that the impugned order did not adequately address the separability of the scheme. It recognized the appellants' argument for separability and the Tribunal's discretion to modify arrangements for proper implementation. - Consequently the Tribunal set aside the impugned order and directed the NCLT to reconsider the application for the second motion, taking into account the observations made.
Sanction of composite scheme of amalgamation - The appellants contested the order, arguing that it failed to consider certain clauses of the scheme, particularly regarding separability. They sought approval for part D of the scheme, excluding parts B and C, which had been automatically revoked due to non-approval by relevant shareholders. - The Tribunal examined the issues raised and found that the impugned order did not adequately address the separability of the scheme. It recognized the appellants' argument for separability and the Tribunal's discretion to modify arrangements for proper implementation. - Consequently the Tribunal set aside the impugned order and directed the NCLT to reconsider the application for the second motion, taking into account the observations made.
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