resulting company

issue is on 1/4/2008 one company exist, demerger happen on 30.8.2008 and a part of demerged company  merge in to another existing company on 1.4.2008, it means resulting company can exist before demerger

vipin, in this case you are not only talking about a demerger, but also a subsequent merger whereby the demerged division of the company merges with some other existing company. this can always happen , but I guess everybody explained rightly that Demerged company cannot be an existing Co. in the light that there is no subsequent merger occuring in the case!