PR. COMMISSIONER OF INCOME TAX vs. MARUTI SUZUKI INDIA LIMITED
C.A. No.-005409-005409 - 2019Supreme Court25 Jul 2019
Bench: HON'BLE THE CHIEF JUSTICE
Section 142(1)Section 143(2)Section 260ASection 92C
capital of other company
which remains in existence and continues its undertaking but
the context in which the term is used may show that it is
intended to include such an acquisition. See: Halsbury's Laws
of England (4th edition volume 7 para 1539). Two companies
may join to form a new company, but there may be absorption
or blending
