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amalgamation", in relation to companies, means the merger of one or more companies with another company or the merger ... companies which so merge being referred to as the amalgamating company or companies and the company with which they merge
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company to another company in a scheme of amalgamation, and the conditions specified in clause (iv) or clause ... machinery or plant is made in connection with the amalgamation or succession, referred to in sub- section
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does not include a transfer, in a scheme of amalgamation, of any asset by the amalgamating company to the amalgamated ... company where the amalgamated company is an Indian company;"
2. Prior to the omission, clause (iv), as amended
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assessment year.
(3) 1[ Where, in a scheme of amalgamation, the amalgamating company sells or otherwise transfers to the amalgamated ... which development rebate has been allowed to the amalgamating company under sub- section (1) or sub- section
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depreciation.
(5) 3[ Where, in a scheme of amalgamation, the amalgamating company sells or otherwise transfers to the amalgamated company ... capital nature on scientific research,-
(i) the amalgamating company shall not be allowed the deduction under clause (ii) or clause
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business" means-
(i) where there has been an amalgamation of a company with another company, the amalgamated company;
(ii) where
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machinery or plant is made in connection with the amalgamation or succession, referred to in sub- section ... section (7).
(6) Where, in a scheme of amalgamation, the amalgamating company sells or otherwise transfers to the amalgamated company
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business.] 3[ Explanation 7.- Where, in a scheme of amalgamation, any capital asset is transferred by the amalgamating company ... amalgamated
1. Substituted by the Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986, w. e. f. 1- 4- 1988. Prior
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undertakings, of the company; or
(g) to amalgamate with any other company or body of persons.
(2) The alteration shall
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proper management of the property, or
(c) the amalgamation of two or more corporations either in the public interest
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