Articles by CA Nirmit Sharma

Applicability of section 56(2)(viia) on Buy back of shares

CA Nirmit Sharma 08 October 2018 at 11:03

Vora Financials Vs ACIT ITAT Mumbai BenchBrief facts of the case: M/s Vora Financials Services Private Limited (assesse) is engaged in the business of trading i..

Case Study: Is it merger or distribution of assets?

CA Nirmit Sharma 18 September 2018 at 10:39

Brief facts about the case Gabs Investments Private Limited ('GIPL')

Case Study: Application for reduction in share capital u/s 230 of the Companies Act

CA Nirmit Sharma 13 August 2018 at 10:49

Facts of the case:R Systems International Limited is a company listed on recognized stock exchange in India having its registered office in New Delhi. The Compa..

Case Study: Merger of LLP with Pvt. Company

CA Nirmit Sharma 01 August 2018 at 11:34

Facts: Application was filled in NCLT Chennai u/s 230-232 of Companies Act 2013 for the proposed scheme of amalgamation of M/s. Real Image LLP ('Transferor

Decoding Thin Capitalisation as per Budget 2017

CA Nirmit Sharma 30 July 2018 at 11:19

A company is financed with a combination of debt and equity. Thin capitalization refers to the situation in which a company's capital is thinly capitalized.