https://www.taxtmi.com/caselaws?id=472568 Composite schemes of arrangement involving amalgamation and demerger under the Companies Act, 2013 require requisite shareholder and creditor approvals, service of statutory notices, and satisfaction of applicable regulatory requirements. Accounting treatment, stock-exchange observations, employee protections and continuing compliance must be addressed. Tax authorities retain their rights to recover lawful dues and pursue pending or future proceedings. The proposed arrangement proceeds with the exclusion of Serial No. 47 and Note 2 from Part IV of the Schedule, while the amalgamation and demerger take effect under the modified scheme. en-us Mon, 24 Aug 2020 00:00:00 +0530 Fri, 16 Oct 2026 10:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472568 Composite schemes of arrangement involving amalgamation and demerger under the Companies Act, 2013 require requisite shareholder and creditor approvals, service of statutory notices, and satisfaction of applicable regulatory requirements. Accounting treatment, stock-exchange observations, employee protections and continuing compliance must be addressed. Tax authorities retain their rights to recover lawful dues and pursue pending or future proceedings. The proposed arrangement proceeds with the exclusion of Serial No. 47 and Note 2 from Part IV of the Schedule, while the amalgamation and demerger take effect under the modified scheme. Case-Laws Companies Law Mon, 24 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472568