https://www.taxtmi.com/manuals?id=4633 Amalgamation denotes a corporate merger in which the amalgamated company succeeds to all property and all liabilities of the amalgamating company or companies immediately before the amalgamation, and where shareholders holding a qualifying supermajority in value (excluding shares already held by the amalgamated company or its subsidiary) become shareholders of the amalgamated company by virtue of the amalgamation; acquisitions by purchase or distributions after winding up are excluded from this treatment. en-us Tue, 20 Aug 2024 16:13:00 +0530 Wed, 06 Nov 2024 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4633 Amalgamation denotes a corporate merger in which the amalgamated company succeeds to all property and all liabilities of the amalgamating company or companies immediately before the amalgamation, and where shareholders holding a qualifying supermajority in value (excluding shares already held by the amalgamated company or its subsidiary) become shareholders of the amalgamated company by virtue of the amalgamation; acquisitions by purchase or distributions after winding up are excluded from this treatment. Manuals Income Tax Tue, 20 Aug 2024 16:13:00 +0530 https://www.taxtmi.com/manuals?id=4633