Income Tax : Slump sale is a concept that plays a critical role in restructuring and consolidation of businesses. Under Income-tax Act a slump ...
Income Tax : Discover key insights on Global Anti-Base Erosion Model Rules (GloBE) for M&A strategies. Learn about Income Inclusion and Underta...
Income Tax : Understand Section 50B Slump Sale, where an undertaking is sold without individual asset valuation. Learn about computation, tax r...
Income Tax : Explore the strategic advantages, tax implications, and legal insights into slump sales, a key method of business transfer. Unders...
Income Tax : Learn about tax implications on slump sales under Section 50B of the Income-tax Act. Understand computation, rates, and GST implic...
Income Tax : Analysis of DCIT vs. Thulasi Mohan Constructions Pvt. Ltd. case, where capital gains in a business slump sale were contested. Lear...
Service Tax : CESTAT Ahmedabad held that transfer of technical know-how and patent etc. are in pursuance to the slump sale and not by way provid...
Income Tax : The Honble Supreme Court held that in the event of Slum Sale, the appellant would not be liable for any tax obligations before the...
Income Tax : ITAT held that by acquiring business rights along with tangible assets, the assessee got an up and running business and the specif...
Income Tax : PCIT Vs Akzo Noble India Limited (Calcutta High Court) Issue– Whether on the facts and in the circumstances of the case the ...
Income Tax : CBDT notifies Rule 11UAE Computation of Fair Market Value of Capital Assets for the purposes of section 50B of Income-tax Act, 196...
Slump sale is a concept that plays a critical role in restructuring and consolidation of businesses. Under Income-tax Act a slump sale involves transfer of one or more undertakings as a going concern, where the consideration for transfer is in form of a lump sum, without values being assigned to individual assets and liabilities.
Discover key insights on Global Anti-Base Erosion Model Rules (GloBE) for M&A strategies. Learn about Income Inclusion and Undertaxed Profits Rules, and their impact on corporate restructuring.
Understand Section 50B Slump Sale, where an undertaking is sold without individual asset valuation. Learn about computation, tax rates, and reporting formalities for capital gains under slump sale.
Explore the strategic advantages, tax implications, and legal insights into slump sales, a key method of business transfer. Understand its nuances for successful corporate restructuring.
Learn about tax implications on slump sales under Section 50B of the Income-tax Act. Understand computation, rates, and GST implications. Ensure comprehensive business succession planning.
Learn about the meaning of slump sale, its framework under the Income Tax Act 1961, constituents of a valid slump sale, and tax implications including direct and indirect taxes
Delve into the intricacies of slump sale as per Section 50B of Income Tax Act in India. Learn about its definition, tax implications, and key considerations for buyers and sellers.
Analysis of DCIT vs. Thulasi Mohan Constructions Pvt. Ltd. case, where capital gains in a business slump sale were contested. Learn legal intricacies and conclusions.
CESTAT Ahmedabad held that transfer of technical know-how and patent etc. are in pursuance to the slump sale and not by way providing the service do not fall within the definition of Scientific and Technical Consultancy Service and Intellectual Property Service. Accordingly, demand of service tax not sustainable.
Explore key tax implications of a slump sale under Section 50B, Income Tax Act 1961: Capital gains, net book value determination, and more. Essential guide for businesses.
