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Marshall sons & co. india ltd v. ito

WebNov 27, 1996 · INCOME TAX ACT: 1961. Assessment notice under section 139(2) on transfer or company in an approved scheme of Amalgamation under section 391 of Companies Act – Date of transfer as per scheme is 1.1.1982 while approval by High Courts of Madras and Calcutta is 1984 – Held as per clause 6(b) of the scheme as approved, … WebJun 14, 2024 · Marshall & Sons (India) Ltd. v. ITO, (1992) 74 Com Cases 236: (1991) 3 Comp LJ 117 (Mad)

2024 – Page 54 – Digest of case laws

WebReach Us. Marshall Sons & Co (India) Limited No. 6, Ho Chi Minn Sarani, Flat No 16, 3rd Floor, Kolkata-700071, West Bengal, India. Get Directions. WebAug 9, 2024 · In the landmark judgement of Marshall Sons & Co. (India) Ltd. v. ITO[1], the Hon’ble Supreme Court held that “ Every scheme of amalgamation has to necessarily provide a date with effect from which the amalgamation shall take place. hcss budget tool login https://ticoniq.com

marshall sons and co. (i) ltd. Indian Case Law Law CaseMine

WebName: MARSHALL SONS & CO. (INDIA) LTD. CIN: L51909PY1919PLC002537: Registrar & Transfer Agents: Niche Technologies Pvt. Ltd. Address: 3A, Auckland Place, WebDate Sources:Live BSE and NSE Quotes Service: TickerPlant Corporate Data, F&O Data & Historical price volume data: Dion Global Solutions Ltd. BSE Quotes and Sensex are … WebMarshall Sons & Co. (India) Ltd. v. ITO (1996) (223 ITR 809) (SC) – Amalgamation to take effect from the date mentioned in the Scheme as the transfer date, i.e., appointed date Possible view –April 1, 2016 is the transfer date Taxation Should the date of combination be different in accounting and taxation ? If that be the golden back scratcher

MCA clarifies doubts in ‘appointed /acquisition date’ with …

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Marshall sons & co. india ltd v. ito

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WebJan 29, 1999 · The suit was filed against (i) M/s United Artists Corporation (Original Defendant 1), (ii) The Western India Theatres Ltd., (iii) M/s Halda Engineering Co., and (iv) Anti-Friction Bearing Corporation Limited (Original Defendants 2, 3 and 4 respectively) for obtaining vacant possession of the said premises on the ground that Original Defendant 1 ... WebThe Supreme Court in the case of Marshall Sons & Co. (India) Ltd.3held that where the Court does not prescribe any specific date but merely sanctions the scheme presented, it …

Marshall sons & co. india ltd v. ito

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WebAug 30, 2024 · The MCA in the aforesaid General Circular relying upon judgment of the Supreme Court in the case of Marshall Sons & Co. India Ltd. v ITO [223 ITR 809] and the judgement of the Madras High Court in the case of In Re: Equitas Finance Limited & Ors. [ [2024]136CLA48 (Mad)], has put to rest the dichotomy created on account of conflicting … WebIndian Kanoon - Search engine for Indian Law

http://www.lawstreetindia.com/experts/column?sid=317 WebFeb 6, 2024 · The Hon’ble Supreme Court in Marshall Sons & Co. (India Ltd. v. ITO (1997) 2 SCC 302, had held that pursuant to the Scheme of Arrangement and Amalgamation, the assessment of the Transferee Company must take in to account the income of both the Transferor and Transferee Companies.

WebSep 22, 2024 · Marshall sons P ltd v. ITO - The Company Ninja Marshall sons P ltd v. ITO Aparna Ramkumar September 22, 2024 Case Analysis Estimated Reading Time: 12 … WebSep 18, 2024 · The MCA has cited reference to the decision / judgment of the Hon’ble Supreme Court of India in the matter of Marshall Sons & Co. India Ltd. vs. ITO [223 ITR 809], wherein the Hon’ble Supreme Court has held that every Scheme must necessarily provide for a date w.e.f. which the amalgamation / transfer shall take place.

WebMarshall Sons And Co India Ltd is a Public incorporated on 27 October 1919. It is classified as Non-govt company and is registered at Registrar of Companies, Pondicherry. Its authorized share capital is Rs. 20,000,000 and its paid up capital is Rs. 9,073,100.

WebThe case law cited by revenue of Hon'ble Supreme Court in the case of Marshall Sons & Company India Ltd., supra wherein Their Lordships of the Supreme Court had made it clear that they have not expressed any opinion on the plea that the amalgamation itself is a device designed to evade the taxes legitimately payable by the subsidiary company. golden background with borderWebSUPREME COURT OF INDIA Marshall Sons & Co. (India) Ltd. v. Income -tax Officer B.P. JEEVAN REDDY AND SUHAS C. SEN, JJ. CIVIL APPEAL NOS. 1661 -62 OF 1992 … goldenbahis.comWebJun 10, 1991 · In view of the Supreme Court decision in the case of Marshall Sons & Co. (India) Ltd. v. Income Tax...claimed relief as per decision of Supreme Court in case of … hcss budget softwareWebDec 15, 2024 · Marshall Sons & Co. India Ltd. v. ITO, 223 ITR 809. In a Scheme of Arrangement wherein, a business restructuring process takes effect from the execution … golden backpack tibiahttp://courtverdict.com/supreme-court-of-india/marshall-sons-co-india-ltd-vs-income-tax-officer hcss budget toolWebIn that decision, this court affirmed the grant of summary judgment on ITC's trademark infringement claims under section 32 (1) (a) of the Lanham Act and New York common law, concluding that ITC had abandoned its Bukhara mark for restaurant services in the United States. See ITC Ltd. v. Punchgini Inc., 482 F.3d at 142. hcss budgeting softwareWebOct 9, 2024 · The Supreme Court, has opined on the “transfer date” stated in an amalgamation scheme, in the matter of Marshall Sons & Co. [India] Ltd v. Income Tax Officer [1996 (88) (SC) Comp Cas 528]. The Court observed that the adjudicating authority may, while sanctioning a scheme of arrangement, modify the “transfer date” stated … goldenbahis482.com