IBA

COVID 19- The impact on Valuation

Finance - With the recent outbreak of COVID-19, stock markets around the world have plummeted with the SENSEX falling by over 40% since the beginning of March. In valuation parlance, volatility is translated as risk and is a key parameter in pricing an asset. However, quantifying such a risk is challenging at this time as the situation is still dev...

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Some of the tax challenges in India in Current Global Crisis

Finance - In this article, we have tried to explain the difficulties or challenges that tax officials or taxpayers are facing in the current crises. Article explains Residential status of Internationally Mobile Employees, Residential Status of companies (Place of Effective Management), Risk of creation of Service Permanent Establishment (PE), Exten...

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Understanding basics of General Anti-Avoidance Rule (GAAR)

Finance - General Anti-Avoidance Rule (GAAR) is an anti-tax avoidance law in India to curb tax evasion and avoid tax leaks. It came into effect on 1st April 2017. The GAAR provisions come under the Income Tax Act, 1961. GAAR is a tool for checking aggressive tax planning especially that transaction or business arrangement which is/are entered into ...

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India’s Position on Multilateral Instrument

Finance - One of the big challenges which the Organisation of Economic and Cooperation Development (OECD) face is the shifting of the base of the profit by various global entities. By using the treaty benefits such entities can either save or avoid paying taxes....

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Taxability of ESOPs

Finance - Employees Stock Option Plan (ESOP) has gained enough popularity after young start ups struggle to attract suitable human capital. This becomes more relevant as the start ups are not able to offer them hefty pay packages. In such situations ESOPs have been proved to be useful tool for employee retention by giving them a sense of ownership....

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RBI’s circular directing bank to take recourse to IBC is ultra vires to section 35AA

Dharani Sugars And Chemicals Ltd. Vs Union of India & Ors. (Supreme Court of India) - Hon'ble Supreme Court held that RBI Circular directing bank to take recourse to Insolvency and Bankruptcy Code (IBC)  is ultra vires to Section 35AA of the Banking Regulation Act....

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Recent Posts in "IBA"

COVID 19- The impact on Valuation

With the recent outbreak of COVID-19, stock markets around the world have plummeted with the SENSEX falling by over 40% since the beginning of March. In valuation parlance, volatility is translated as risk and is a key parameter in pricing an asset. However, quantifying such a risk is challenging at this time as the situation is still dev...

Read More
Posted Under: Income Tax |

Some of the tax challenges in India in Current Global Crisis

In this article, we have tried to explain the difficulties or challenges that tax officials or taxpayers are facing in the current crises. Article explains Residential status of Internationally Mobile Employees, Residential Status of companies (Place of Effective Management), Risk of creation of Service Permanent Establishment (PE), Exten...

Read More
Posted Under: Income Tax |

Understanding basics of General Anti-Avoidance Rule (GAAR)

General Anti-Avoidance Rule (GAAR) is an anti-tax avoidance law in India to curb tax evasion and avoid tax leaks. It came into effect on 1st April 2017. The GAAR provisions come under the Income Tax Act, 1961. GAAR is a tool for checking aggressive tax planning especially that transaction or business arrangement which is/are entered into ...

Read More
Posted Under: Income Tax |

India’s Position on Multilateral Instrument

One of the big challenges which the Organisation of Economic and Cooperation Development (OECD) face is the shifting of the base of the profit by various global entities. By using the treaty benefits such entities can either save or avoid paying taxes....

Read More
Posted Under: Income Tax |

Taxability of ESOPs

Employees Stock Option Plan (ESOP) has gained enough popularity after young start ups struggle to attract suitable human capital. This becomes more relevant as the start ups are not able to offer them hefty pay packages. In such situations ESOPs have been proved to be useful tool for employee retention by giving them a sense of ownership....

Read More
Posted Under: Income Tax |

Start Up Recognition and Registration

Startup India campaign was launched in 2016 to ensure that the Startups mushrooming in the country have right access to various resources and facilities to grow. There are a lot of incentives for Startups provided by the government like tax exemption, exemptions under various legislations etc....

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Posted Under: Income Tax |

Impact of Corona Virus on Audit of Financial Statements

Anuranjan Sahni* Impact of Corona Virus (COVID-19) on Audit of Financial Statements for the Financial Year ending March 31, 2020 Background The global pandemic COVID-19 has already had a significant impact on global trade and economy with consequential impact on global and Indian financial markets. This may also have accounting, disclosur...

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Posted Under: Income Tax |

RBI’s circular directing bank to take recourse to IBC is ultra vires to section 35AA

Dharani Sugars And Chemicals Ltd. Vs Union of India & Ors. (Supreme Court of India)

Hon'ble Supreme Court held that RBI Circular directing bank to take recourse to Insolvency and Bankruptcy Code (IBC)  is ultra vires to Section 35AA of the Banking Regulation Act....

Read More

Budget 2018: Impact Analysis of Country by Country Reporting

It was proposed in Finance Act 2016. It is a part of three-tiered transfer pricing documentation structure which must be maintained and produced before the income-tax authorities along with a master file (contains standardized information relevant for all Multinational enterprise group members) and a local file (refers specifically to mat...

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Posted Under: Income Tax |

Union Budget 2018: Streamlining Business Connection in accordance with BEPS Action Plan

It has been widely reported that multinational corporations resort to base erosion and profit sharing (BEPS) techniques to shift their profit to tax havens or nations with lower tax incidence. ...

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Posted Under: Income Tax |

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