DALMIA POWER LTD v ACIT (2019) 420 ITR 339 (SC), [2019] 112 taxmann.com 252 (SC)

Facts As per the Scheme, about 9 companies merged with 2 companies.  The Appointed Date of the Schemes was 01.01.2015.  The Schemes were duly approved and sanctioned by the NCLT, Guwahati vide Orders dated 18.05.2017 and 30.08.2017.  NCLT, Chennai sanctioned the Schemes vide Orders dated 16.10.2017, 20.10.2017, 26.10.2017, 28.12.2017, 10.01.2018, 20.04.2018 and 01.05.2018. Transferee Companies […]

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