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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>Amortisation of amalgamation or demerger expenses allows companies to deduct costs over successive years starting with restructuring.</h1> An Indian company that incurs expenditure wholly and exclusively for an amalgamation or demerger may deduct that expenditure in equal instalments across successive previous years beginning with the year in which the amalgamation or demerger takes place, provided the expenditure is paid by the company and is not claimed under any other provision of the Act.

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