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of <h1>Section 233: Amalgamation Merges Entities, Dissolves Originals Without Winding-Up Under Companies Act, 2013</h1> Amalgamation, as defined in legal dictionaries, involves merging or blending two or more entities into one, resulting in the dissolution of the original entities. Stroud's Judicial Dictionary describes it as the welding of concerns into one, while Black's Law Dictionary refers to it as consolidation. The Companies Act, 2013, though lacking an explicit definition, governs the procedure and legal effects of amalgamation, such as the dissolution of the transferor company without winding-up, as per Section 233. Legal precedents, such as Walker's Settlement and Re: Skinner, further elaborate on the implications and limitations of amalgamation schemes.
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