Case Law Details
Case Name : B.A.Mohota Textiles Traders Pvt. Ltd. Vs The Deputy Commissioner of Income-tax (Bombay High Court)
Appeal Number : Income Tax Appeal No.73 of 2002
Date of Judgement/Order : 12/06/2017
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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In the aforesaid case, the issue was with regard to amalgamation of 100% subsidiary company to it’s holding company. The question which arose for consideration before the Calcutta High Court was whether an amalgamation between holding and subsidiary Companies would amount to transfer of capital asset in terms of Section 45 r/w. 2 (47) of the Act. The Calcutta High Court specifically referred to Section 47 of the Act and in particular, to Section 47, sub-clause (v) of the Act to hold that a transfer by a subsidiary company to the holding Company of the whol
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