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NATIONAL COMPANY LAW TRIBUNAL
Mr. Khetrabassi Biswal, Mr. Shishir Aggarwal, JJ
ACUITY KNOWLEDGE SERVICES (INDIA) PRIVATE LIMITED VS
| Table of Content |
|---|
| 1. petition for amalgamation filed under companies act. (Para 1 , 2) |
| 2. tribunal's analysis of statutory requirements and compliance. (Para 3 , 4 , 5 , 6 , 7) |
| 3. arguments on tax compliance and financial obligations. (Para 8 , 9 , 10 , 11 , 12) |
| 4. legal foundation for sanction of the amalgamation scheme. (Para 13 , 14) |
ORDER
1. This is a Second Motion Petition (“ P etition ”) jointly filed by Acuity Knowledge Services (India) Private Limited (“ P etitioner Company No.1 ” /“ T ransferee Company ”) with Acuity Knowledge Centre (India) Private Limited (“ P etitioner Company No.2 ” /“ T ransferor Company No.1 ” ), AKP Analytics (India) Private Limited (“ P etitioner Company No.3 ” /“ T ransferor Company No. 2 ”) and Acuity Knowledge Research (India) Private Limited (“ P etitioner Company No.4 ” / “ T ransferor Company No.3 ” ) (hereinafter collectively referred to as “ P etitioner Companies ”) under Sections 230 -232 of the Companies Act, 2013 (“ A ct ”) read with Rule 15 of the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016 (“ R ules ” ) and Rule 11 of the National Company Law Tribunal Rules, 2016, for sanction of the proposed Scheme of Amalgamation (
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