Tax Implications and Controversies around Buyback of Shares
Background The Finance Act, 2013 introduced the provision of section 115QA (i.e. Tax on distributed income to shareholders) in the […]
Restucturing
Restucturing
Conversion of Company into LLP, Sole Proprietorship/Partnership Firm into Company
This article discusses the nuances related to the conversion of the company into LLP. We shall first understand the rationale
Restucturing
“Amalgamation and Demerger including Outbound and Inbound Scenarios. Transfer of Business (Slump Sale, Slump Exchange and itemized sale)”
The World is restructuring and so the Corporate are…….. Yes, you read it right, the world is restructuring. In almost
Other
Chairman’s Communication
!!! DEMOCRACY/ELECTION/INTROSPECTION!!! I AM proud of India and proud of our institute. We have been inherited an healthy Democracy,
President’s Communication
President Communication
Dear Professional Colleagues and Readers, This time Diwali was celebrated with whole heart everywhere, bright lighting all around brought happiness
Other
“DREAMZZ UNLIMITED”: STORIES THAT INSPIRE
“Life’s battles don’t always go the Stronger or Faster (wo)man. But sooner or later the (wo)man who Wins… …Is the
GST
CHALLENGES FACED IN ASSESSMENTS AND AUDITS
Introduction: When this article is being written, the most celebrated festival i.e., Diwali is approaching and celebration has begun by
GST
REFUNDS UNDER GST AND SOME ISSUES PERTAINING TO REFUND
Timely refund mechanism is essential part of any taxation system, as it facilitates trade through release of blocked funds for
GST
JOB WORK AND RELATED COMPLIANCE UNDER GST
What is job Work under GST? “Job work” means any treatment or process undertaken by a person on goods belonging
GST
ITC ON NORMAL LOSSES
“Seamless availability of Input Tax Credit has been one of the bedrock principles of Indirect taxation all over the world