Company: GDSTR
Filing Date: 2025-06-20
Form Type: S-4/A
Source: 0001213900-25-055744
Chunk: 480

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-06-20
Form: S-4/A
Chunk 480
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stone and Merger Sub has been in compliance in all respects with all applicable transfer pricing laws and legal requirements. (q) Each of Goldenstone and Merger Sub is, and has been at all times since formation, treated as a C corporation for U.S. federal income Tax purposes. (r) Neither Goldenstone nor Merger Sub (i) has been a United States real property holding corporation within the meaning of Section 897(c)(2) of the Code during the applicable period specified in Section 897(c)(1)(A)(ii) of the Code; or (ii) has received written notice from a non-United States Tax authority that it has a permanent establishment (within the meaning of an applicable Tax treaty) or otherwise has an office or fixed place of business in a country other than the country in which it is organized. (s) Neither Goldenstone nor Merger Sub has deferred the withholding or remittance of any Applicable Taxes related or attributable to any Applicable Wages for any employees of Roth or Merger Sub and shall not defer the withholding or remittance any Applicable Taxes related or attributable to Applicable Wages for any employees of Roth or Merger Sub up to and through and including Closing Date, notwithstanding Internal Revenue Service Notice 2020-65 (or any comparable regime for state or local Tax purposes). (t) Neither Goldenstone nor Merger Sub has taken, has agreed to take, or intends to take, in each case, any action that could reasonably be expected to prevent or impede the Transactions from qualifying for the Intended Tax Treatment. To the knowledge of Goldenstone, no facts or circumstances exist that could reasonably be expected to prevent or impede the Transactions from qualifying for the Intended Tax Treatment. SECTION 5.20. Listing . The issued and outstanding Goldenstone Units, Goldenstone Common Stock, Goldenstone Warrants, and Goldenstone Rights are registered pursuant to Section 12(b) of the Exchange Act and are listed for trading on the Nasdaq under the symbol “GDSTU,” “GDST,” “GDSTW,” and “GDSTR,” respectively. As of the date of this Agreement, except as described in Goldenstone SEC Reports, there is no Action pending or, to the knowledge of Goldenstone, threatened in writing against Goldenstone by the Nasdaq or the SEC with respect to any intention by such entity to shares of Goldenstone Common Stock, Goldenstone Units, Goldenstone Warrants, or Goldenstone Rights, or terminate the listing of Goldenstone on