Capital Transactions

Shareholders Allowed Capital Loss Despite NIL Consideration in Company’s Share Reduction

The Mumbai Tribunal in the case of Tata Sons Limited (TSL) held that reduction of share

Everything You Need to Know About Slump Sale

Slump sale is an effective and maybe the quickest strategy to undertake business transfer with assets

Tax Consideration on Payment to Micro and Small Enterprises

Introduction Section 43B of the Income-tax Act, 1961(the Act), allows certain statutory payments as deduction only

Everything You Need To Know About Transfer Pricing

A transfer price arises for accounting and taxation purposes when related parties, such as divisions within

New Valuation Rules to Determine Angel Tax

The Central Board of Direct Taxes (CBDT) has issued a notification* that amends Rule 11UA of the Income-tax

Note on Income Tax Rule 11UACA Notified on 16 August 2023

The Central Board of Direct Taxes (CBDT) vide notification no 61/2023/F. No. 370142/28/2023-TPL dated 16 August

Refund of GST Paid Under RCM on Ocean Freight

The Reverse Charge Mechanism (RCM) is a system of taxation where the liability to pay tax

Assignment of Leasehold Rights on Land – Critical analysis

Leasehold rights on land play a crucial role in various real estate transactions and business operations.

Virtual Office Address for Amazon Sellers: Key Benefits and Services

Amazon sellers are required to have a registered place of business for their operations even if

Virtual Office for Flipkart Sellers: Grow E-Commerce Business With VPOB

Are you a Flipkart seller? If yes, did you know that a virtual office space can