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Scheme of Arrangement – Power of the sanctioning court

January 28, 2020[2020] 113 taxmann.com 523 (Article)
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Power of the sanctioning court in the Scheme of Arrangement was again discussed in the recent case of Joint Commissioner of Income Tax (OSD), Circle (3)(3)-1, Mumbai v. Reliance Jio Infocomm Ltd. [2019] 112 taxmann.com 275 (NCL-AT). In the light of the recent decision, an academic analyses is made on authority/jurisdiction of the sanctioning court in an application for approving the scheme of arrangement.
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