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          Income Tax

          Demerged Company

          Definitions

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          Demerged company definition clarifies that transfer of an undertaking to a resulting company constitutes a demerged company under income tax rules. A Demerged Company is the company whose undertaking is transferred, pursuant to a demerger, to a resulting company; the definition identifies the transferor entity in demerger transactions for income tax purposes.
                          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.

                                Demerged company definition clarifies that transfer of an undertaking to a resulting company constitutes a demerged company under income tax rules.

                                A Demerged Company is the company whose undertaking is transferred, pursuant to a demerger, to a resulting company; the definition identifies the transferor entity in demerger transactions for income tax purposes.


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