The ruling of Delhi High Court will be much-needed support to the corporate world. This will help smooth restructuring of companies and claiming of restructuring expenses
source https://www.caclubindia.com/articles/sec-35dd-amalgamation-demerger-expenses-will-be-allowed-to-resulting-company-46784.asp
source https://www.caclubindia.com/articles/sec-35dd-amalgamation-demerger-expenses-will-be-allowed-to-resulting-company-46784.asp
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