Speedline Agencies v. T. Stanes & CompanyLimited

6 SCC 257Reported decision2010#21129 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,628 Indian tax judgments — from 2013 to 2013.

Issues it is cited on

section 39transferee companysection 43(6)transferor companyscheme of arrangementsection 43(1)going concernsection 2(47)written down valueblock of assetssection 32(1)section 260

Judgments citing Speedline Agencies v. T. Stanes & CompanyLimited

Commissioner of Income Tax (C) - II vs. Mira Exim Ltd

ITA/347/2013HC Delhi03 Oct 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 260ASection 32(1)Section 394

…e law on subletting under the Delhi Rent Control Act, 1958 did not make any exception in favour of a lessee, who may have adopted a course of ^ action of amalgamation. Similar view has been taken in Speedline Agencies versus T. Stanes & CompanyLimited, (2010) 6 SCC 257. 13. In Commissioner of Income Tax versus Mrs. Grace Collis, (2001) 248 ITR 323 (SC) pursuant to scheme of arrangement, assets and liabilities of the amalgamating company became assets and •ITA No. 346/2013 Page 9 ofl 1 liabilities of the amalgamated company. Shareholders of amalgamating company were issued shares of amalgamated company in lieu o…

Commissioner of Income Tax-II vs. Mira Exim

ITA - 353 / 2013HC Delhi03 Oct 2013
Section 260ASection 32(1)Section 394

…e law on subletting under the Delhi Rent Control Act, 1958 did not make any exception in favour of a lessee, who may have adopted a course of ^ action of amalgamation. Similar view has been taken in Speedline Agencies versus T. Stanes & CompanyLimited, (2010) 6 SCC 257. 13. In Commissioner of Income Tax versus Mrs. Grace Collis, (2001) 248 ITR 323 (SC) pursuant to scheme of arrangement, assets and liabilities of the amalgamating company became assets and •ITA No. 346/2013 Page 9 ofl 1 2013:DHC:7857-DB liabilities of the amalgamated company. Shareholders of amalgamating company were issued shares of amalgamated…

Commissioner of Income Tax (C) - II vs. Mira Exim Ltd

ITA - 348 / 2013HC Delhi03 Oct 2013
Section 260ASection 32(1)Section 394

…e law on subletting under the Delhi Rent Control Act, 1958 did not make any exception in favour of a lessee, who may have adopted a course of ^ action of amalgamation. Similar view has been taken in Speedline Agencies versus T. Stanes & CompanyLimited, (2010) 6 SCC 257. 13. In Commissioner of Income Tax versus Mrs. Grace Collis, (2001) 248 ITR 323 (SC) pursuant to scheme of arrangement, assets and liabilities of the amalgamating company became assets and •ITA No. 346/2013 Page 9 ofl 1 2013:DHC:7857-DB liabilities of the amalgamated company. Shareholders of amalgamating company were issued shares of amalgamated…

Commissioner of Income Tax (C) - II vs. Mira Exim Ltd

ITA - 347 / 2013HC Delhi03 Oct 2013
Section 260ASection 32(1)Section 394

…e law on subletting under the Delhi Rent Control Act, 1958 did not make any exception in favour of a lessee, who may have adopted a course of ^ action of amalgamation. Similar view has been taken in Speedline Agencies versus T. Stanes & CompanyLimited, (2010) 6 SCC 257. 13. In Commissioner of Income Tax versus Mrs. Grace Collis, (2001) 248 ITR 323 (SC) pursuant to scheme of arrangement, assets and liabilities of the amalgamating company became assets and •ITA No. 346/2013 Page 9 ofl 1 2013:DHC:7857-DB liabilities of the amalgamated company. Shareholders of amalgamating company were issued shares of amalgamated…