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merger of section 25 companies

(Querist) 24 June 2010 This query is : Open 
what are the proceedures for Section of 25 companies for merger with similar companies;

is there is difference of the transferree company which is not a section 25 companies,

is there is difference of the transferee company which is not incorporated by virtue of special act.

views are solicitied from the collegeues with statutory steps in this regard


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