Accounting Standard 14 is applicable only on ammalgation not on demerger
Last updated: 30 July 2012
Court :
HIGH COURT OF DELHI
Brief :
This petition has been filed under Sections 391 to 394 of the Companies Act, 1956 (the Act) by Sony India Private Limited (hereinafter referred to as petitioner/transferor company), in respect of a scheme of arrangement (scheme for short) between the said petitioner company and Sony India Software Centre Private Limited (resulting/transferee company). As per the scheme, the „Software Undertaking” of the transferor company is proposed to be demerged in the transferee company
Citation :
SONY INDIA PRIVATE LIMITED …..Petitioner/Transferor AND SONY INDIA SOFTWARE CENTRE PRIVATE LIMITED …..Transferee
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CS Bijoy
Published in Corporate Law
Views : 7695
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