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Taxation Aspect of Mergers and Amalgamation
Taxation Aspects of Mergers and Amalgamations Under Income Tax Act, 1961 Section 2(1B) of Income Tax Act defines amalgamation as merger of one or more companies with another company or merger of two or more companies to from one c
Double Taxation or fair taxation?
Softwares are now charged with service tax as well as Value added tax, and lots of confussion appears in field, now is the industry really facing double taxation ? let us analize the facts ,,,,,,,,,,,,,,,, Taxable Service means any s
Dispute - Genesis to Resolution
Handling of Departmental Proceedings - Survey, Search & Seizure, Adjudication Proceedings and Appeals CA Madhukar N. Hiregange The objective of this article is to summarise the basic backgrou
Very simple Exam Advice!!!
Hi All, For May 2011 Exams here an attempt has been made to share or contribute something from my side in the form of my first article. Hence you are humbly requested to have a look at the few points mentioned below: 1. First of all be ver
Most Ignored Section 80GG - Deductions in Respect of Rents
SECTION 80GG DEDUCTIONS IN RESPECT OF RENTS PAID Section 80GG is a little ignored Section of the Income Tax Act, 1961. This section provides deductions to those individuals who dont get any benefit of the amount paid towards rented accomm
Clarification regarding sending copies of Balance Sheets
Dear All Sometimes before Postal Department has discontinued the UPC service namely the facility of Certificate of Posting. Consequent upon which our Ministry of Corporate Affairs had permitted the service of documents upon the Shareholder
eXtensible Business Reporting Language (XBRL)
An Introduction to XBRL XBRL is a language for the electronic communication of business and financial data which is revolutionising business reporting around the world. It provides major benefits in the preparation, analysis and communication of bus
Few questions on Service Tax and Vat
SERVICE TAX & VAT Dear Student,These are important questions for revising again in last days.Please do complete course and then refer these Q & A.Dont take this as a short-cut.Although I promise you, these questions are picked after
Section 50c applies to immovable depreciable assets
ITO vs United Marine Academy(Mumbai ITAT) Brief Facts: The assessee sold an office building for Rs. 49.43 lakhs. As the WDV of the said building was also Rs. 49.43 lakhs, no STCG was offered to tax. The AO held that as the stamp duty valuation of t
Certificate of Commencement of Business- In case of SLP
1. Requirement for obtaining commencement of business certificate A public limited company having share capital cannot commence business until it has obtained the certificate to commence business from the Registrar of Companies. Normally,
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