Consolidation and unlocking of value through demerger
JHS SVENDGAARD LABORATORIES LIMITED (‘JSLL’ or ‘the Demerged Company’ / ‘Transferee Company’), bearing CIN L24230HP2004PLC027558, was
Liable to tax – end to interpretational issues?
Last year, vide the Finance Act 2020, amendment under section 6 was carried out by inserting
Apex Court holds payment made for use of Software not taxable as Royalty
Taxation of payment for license to use computer software has been one of the most talked
Foreign Exchange Management (International Financial Services Centre) Regulations, 2015
The RBI notified the FEMA (IFSC) Regulations on March 2, 2015 in exercise of the power
Capital Reduction without any consideration
Esaar (India) Limited (‘Esaar’ or ‘the Company’), a Public Company, Limited by Shares having Corporate Identification
Option price received under a JV agreement for mandatory first sale of shares is a Capital receipt
In a deal scenario, any business arrangement is entered into with various considerations such as sector
Why it is important to check residential status inspite of source-based taxation?
In India, in order to determine tax liability, it is important to determine residential status under
NCLAT allows appeal challenging NCLT order rejecting a scheme for amalgamation based on ‘Appointed Date’
A scheme of arrangement is usually conditional upon the satisfaction of specified conditions as mentioned under
Reverse merger of listed company into its wholly owned unlisted subsidiary
Grandeur Products Limited (‘the Transferor Company’ or ‘Grandeur’) is a company incorporated under the provisions of
Assets held through private family trust, taxable in the hands of beneficiary(ies)?
In India, the concept of joint family has been prevalent since many decades. Also, many such