Company: GDSTR
Filing Date: 2025-04-24
Form Type: S-4/A
Source: 0001213900-25-034782
Chunk: 111

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-04-24
Form: S-4/A
Chunk 111
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 in countries with differing tax rates, changes in deferred tax assets and liabilities, or changes in tax laws. If the Business Combination does not qualify as a tax-free reorganization under Section 368(a) of the Code, holders of Infintium Common Stock may incur a substantially greater U.S. federal income tax liability as a result of the Business Combination. The U.S. federal income tax consequences of the Business Combination to U.S. Holders (as defined under the heading “Material Federal Income Tax Consequences”) will depend on whether the Business Combination qualifies as a “reorganization” within the meaning of Section 368(a) of the Code. If the Business Combination fails to qualify as a reorganization, a U.S. Holder of Infintium common stock would recognize gain or loss for U.S. federal income tax purposes on each share of Infintium common stock surrendered in the Business Combination for New Infintium common stock. For a more complete discussion of the material U.S. federal income tax consequences of the merger, please carefully review the information set forth in the section entitled “Material U.S. Federal Income Tax Consequences — U.S. Federal Income Tax Consequences of the Business Combination to U.S. Holders.” 46 THE GOLDENSTONE SPECIAL MEETING General Goldenstone is furnishing this proxy statement/prospectus to the Goldenstone stockholders as part of the solicitation of proxies by the Board for use at the Goldenstone Special Meeting of Goldenstone stockholders to be held on [•], 2025 and at any adjournment or postponement thereof. This proxy statement/prospectus is first being furnished to our stockholders on or about [•], 2025 in connection with the vote on the Proposals. This proxy statement/prospectus provides you with the information you need to know to be able to vote or instruct your vote to be cast at the Goldenstone Special Meeting. Date, Time and Place The Goldenstone Special Meeting will be held virtually at [•] [•].m., Eastern Time, on [•] and conducted exclusively via live webcast at [•], or such other date, time and place to which such meeting may be adjourned or postponed, for the purposes set forth in the accompanying notice. There will not be a physical location for the Goldenstone Special Meeting, and you will not be able to attend the meeting in person. We are pleased to utilize the virtual stockholder meeting technology to provide ready access and cost savings for our stockholders and Goldenstone. The