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2021 (9) TMI 485 - Tri - Companies LawSanction of Scheme of Amalgamation - Section 230 to 232 of the Companies Act, 2013 r/w. the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016 - HELD THAT:- The Statutory Auditors of the Transferor Companies 1 & 2 and Transferee Company have examined the Scheme in terms of provisions of Sec. 232 of Companies Act, 2013 and the rules made thereunder and certified that the Accounting Standards are in compliance with Section 133 of the Companies Act, 2013. Various directions with regard to holding, convening and dispensing with various meetings issued - directions with regard to issuance of notices also issued. The scheme is approved - application allowed.
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