demerger in A Sentence

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    VRS, amalgamation, Demerger and preliminary expenses.

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    2

    (iv) where there has been a Demerger, the resulting company.

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    3

    (i)all the property of the undertaking, being transferred by the demerged company, immediately before the Demerger, becomes the property of the resulting company by virtue of the Demerger;

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    4

    Notwithstanding anything contained in any other provisions of this Act, in the case of a Demerger, the accumulated loss and the allowance for unabsorbed depreciation of the demerged company shall-.

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    (vic) any transfer in a Demerger, of a capital asset, being a share or shares held in an Indian company, by the demerged foreign company to the resulting foreign company, if-.

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    6

    (ii) the provisions of this section shall, as far as may be, applied to the resulting company, as they would have applied to the demerged company, if the Demerger had not taken place.

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    7

    (ii) an amount equal to 0.7 per centum of the aggregate of the market value of the shares issued or allotted to the Resulting Company and the amount of consideration paid for such Demerger, whichever is higher.

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    8

    (ii) an amount equal to 0.7 per cent, of the aggregate of the market value of the shares issued or allotted to the Resulting Company and the amount of consideration paid for such Demerger, whichever is higher.

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