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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>Section 170A: Business Re-organization Explained - Amalgamation, Demerger, or Merger in Income Tax Act 1961.</h1> Business re-organisation, as defined in section 170A of the Income Tax Act 1961, refers to the restructuring of a business through amalgamation, demerger, or merger involving one or more entities.

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