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Articles by CA Nirmit Sharma

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

Posted by CA Nirmit Sharma 08 October 2018 16701 Views

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?

Posted by CA Nirmit Sharma 18 September 2018 9300 Views

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

Posted by CA Nirmit Sharma 13 August 2018 14394 Views

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

Posted by CA Nirmit Sharma 01 August 2018 15075 Views

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

Posted by CA Nirmit Sharma 30 July 2018 9849 Views

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.