https://www.taxtmi.com/caselaws?id=350040 The Tribunal held that a registered partnership firm, although a body corporate, does not qualify as a "company" under the Companies Act, 2013. As such, the firm cannot partake in amalgamation proceedings under Sections 230-232 of the Act. The application was dismissed based on this determination. en-us Fri, 22 Sep 2017 00:00:00 +0530 Mon, 30 Oct 2017 08:31:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350040 The Tribunal held that a registered partnership firm, although a body corporate, does not qualify as a "company" under the Companies Act, 2013. As such, the firm cannot partake in amalgamation proceedings under Sections 230-232 of the Act. The application was dismissed based on this determination. Case-Laws Companies Law Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350040