INCOME-TAX ACT, 1961* [43 OF 1961] [AS AMENDED BY FINANCE ACT, 2010] An Act to consolidate and amend the law relating to income-tax and super-tax BE it enacted by Parliament…
TAXATION OF CROSS BORDER MERGERS AND ACQUISITIONS D. SATYA SIVA DARSHAN, IV LL.B, ILS LAW COLLEGE, PUNE. Merger - A Merger may be defined as the combination of two or more…
SET OFF AND CARRY FORWARD OF LOSSES of a company Prof. Sudhansu Kumar Sahu Factors responsible for set-off and carry forward of the losses • Income tax to be paid only…
1. Mergers & Acquisition 2. Most of M&A fail ? Pursue them when they make sense Deals should be above average Easier said than done‼ Why pursued by cos? Maximum…
1. M erg ers & Acquisitions Statutory Regulations under Company’s Act and Regulation for Listing Agreement 2. Submitted by Nisha Barot 3 Jagesh Hathalia 23 Trupti Jaiswal…
1. CAPITAL GAINS 2. CHARGEABILITY:[SEC.45] Any profit or gain arising from the sale or transfer of a capital asset ischargeable to tax under the head capital gains. …
1. Tax Issues in Mergers and Acquisitions Presenter VIKRAM SINGH SANKHALA 2. What the present income-tax form needs is a section which would explain the explanations. What…