Definitions in Income Tax Act, 1961

Income Tax Act defines "demerger", "amalgamation", "slump sale" etc. Demerger and amalgamation fall under "scheme of arrangement" under Section 230 and Section 232 of Companies Act, 2013. However, these terms are not defined in Companies Act, 2013.

My question is: Under what circumstances can definitions under Income Tax Act be imported into corporate law regime? Do you have any case law on this?

Thanks.