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No need to conduct meeting of members when amalgamation is between holding and its wholly owned subsidiary

January 19, 2017[2017] 78 taxmann.com 95 (Delhi)/[2017] 140 SCL 160 (Delhi)/[2017] 201 COMP CASE 679 (Delhi)
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CL : Requirement of convening a meeting of creditors and equity shareholders of transferee Company; and unsecured creditors of transferor company, to consider and, approve proposed scheme of amalgamation could be dispensed with as transferor company was wholly owned subsidiary of transferee company and transferee company being sole equity shareholder of transferor company had given its written consent to proposed scheme

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