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Transaction Tax Alert

Rationalization of provisions relating to lock in of promoter’s shareholding
The CBDT notified the Income Tax (31st Amendment) Rules, 2021 (“ITA Rules, 2021”) wherein it specified the conditions for claiming the relief..
Rationalization of provisions relating to lock in of promoter’s shareholding
CBDT issues clarification regarding carry forward of losses in case of change in shareholding due to strategic disinvestment
Rationalization of provisions relating to lock in of promoter’s shareholding
Economic Substance Regulations - An analysis
Rationalization of provisions relating to lock in of promoter’s shareholding
Rationalization of provisions relating to lock in of promoter’s shareholding
The Government of India introduces the International Financial Services Centre Authority (Issuance and Listing of Securities) Regulations, 2021
The Government of India introduces the International Financial Services Centre Authority (Issuance and Listing of Securities) Regulations, 2021
The Government retracts on the retrospective amendments made for taxing indirect transfers
The Government retracts on the retrospective amendments made for taxing indirect transfers
Limited Liability Partnership (Amendment) Bill, 2021
Limited Liability Partnership (Amendment) Act, 2021
SEBI relaxes compliance with Minimum Public Offering Norms on Listing of Securities
New Slump Sale Valuation Rules Prescribed
SEBI relaxes compliance with Minimum Public Offering Norms on Listing of Securities
Issue of shares at face value to the Shareholders of the Amalgamating Company pursuant to a Scheme of Amalgamation to not attract rigours of Section 56(2)(viib) of the ITA
SEBI relaxes compliance with Minimum Public Offering Norms on Listing of Securities
Hon’ble Delhi High Court upholds the valuation methodology adopted by the tax payer, grants relief from applicability of Section 56(2)(viib) of the ITA (‘Angel Tax’).
SEBI relaxes compliance with Minimum Public Offering Norms on Listing of Securities
SEBI relaxes compliance with Minimum Public Offering Norms on Listing of Securities.
Karnataka High Court rules on the deductibility of expenses incurred towards transfer of capital assets while computing capital gains under Section 48 of the Income-tax Act (‘ITA’)
Karnataka High Court treats discount on issue of debentures as a deductible expenditure to be proportionately claimed over the period of redemption.
Karnataka High Court rules on the deductibility of expenses incurred towards transfer of capital assets while computing capital gains under Section 48 of the Income-tax Act (‘ITA’)
Karnataka High Court rules on the deductibility of expenses incurred towards transfer of capital assets while computing capital gains under Section 48 of the Income-tax Act (‘ITA’)
No implications under Section 56(2)(viia) of the Income-tax Act on contribution of shares/cash by the Partner to the Partnership Firm
No implications under Section 56(2)(viia) of the Income-tax Act on contribution of shares/cash by the Partner to the Partnership Firm
Prior approval of Jurisdictional National Company Law Tribunal must for issuance of shares on Mergers/Demergers of Companies with Foreign Direct Investment
Prior approval of Jurisdictional National Company Law Tribunal must for issuance of shares on Mergers/Demergers of Companies with Foreign Direct Investment
Karnataka High Court allows depreciation on intangible assets vested in a Company on corporatization of the Partnership Firm
Karnataka High Court allows depreciation on intangible assets vested in a Company on corporatization of the Partnership Firm
Listed Public Sector Entities get 3 years to meet criteria of Minimum 25% Public Shareholding
SEBI enhances role of Stock Exchanges and Independent Directors for Schemes of Arrangement involving Listed Companies
Listed Public Sector Entities get 3 years to meet criteria of Minimum 25% Public Shareholding
Listed Public Sector Entities get 3 years to meet criteria of Minimum 25% Public Shareholding
Non-compete fee on account of a negative covenant received prior to introduction of S. 28(v-a) cannot be classified as Business Receipt, but would constitute a Capital Receipt
Non-compete fee on account of a negative covenant received prior to introduction of S. 28(v-a) cannot be classified as Business Receipt, but would constitute a Capital Receipt
Mumbai ITAT holds a transfer of Development Rights by a Developer as ‘Business Income’ not covered by S. 2(47) (viz, a ‘Transfer’ resulting in Capital Gains); Defers taxation of contingent income
Mumbai ITAT holds a transfer of Development Rights by a Developer as ‘Business Income’ not covered by S. 2(47) (viz, a ‘Transfer’ resulting in Capital Gains); Defers taxation of contingent income
CBDT prescribes procedures for notification of Sovereign Wealth Funds as ‘specified persons’ for qualifying for the tax exemption benefit under S. 10(23FE) of the Income-tax Act
CBDT prescribes procedures for notification of Sovereign Wealth Funds as ‘specified persons’ for qualifying for the tax exemption benefit under S. 10(23FE) of the Income-tax Act
Mumbai ITAT holds a transfer of Development Rights by a Developer as ‘Business Income’ not covered by S. 2(47) (viz, a ‘Transfer’ resulting in Capital Gains); Defers taxation of contingent income
Mumbai ITAT holds a transfer of Development Rights by a Developer as ‘Business Income’ not covered by S. 2(47) (viz, a ‘Transfer’ resulting in Capital Gains); Defers taxation of contingent income
S. 56(2)(viib) - Bangalore ITAT re-affirms that Valuation Method opted by the Taxpayer cannot be changed, although the method so opted can be scrutinized in detail by the Tax Authorities
S. 56(2)(viib) - Bangalore ITAT re-affirms that Valuation Method opted by the Taxpayer cannot be changed, although the method so opted can be scrutinized in detail by the Tax Authorities
SEBI relaxes norms for entities planning to list NCD, NCRPs and Commercial Papers
SEBI relaxes norms for entities planning to list NCD, NCRPs and Commercial Papers
Kolkata ITAT clarifies on retrospective applicability of GAAR in case of Scheme of Amalgamation
Kolkata ITAT clarifies on retrospective applicability of GAAR in case of Scheme of Amalgamation
Cross Border Merger - A Reality?
Cross Border Merger - A Reality?
RBI Amends NDI Rules
Relaxation in Applicability of Anti- Abuse Provisions contained in Section 56(2)(X) and 50CA of the ITA
RBI Amends NDI Rules
Tamil Nadu Authorities clarifies on Stamp Duty levy for NCLT Schemes
RBI Amends NDI Rules
SEBI notifies Preferential Allotment Norms and Takeover Rules for Stressed Listed Companies
RBI Amends NDI Rules
SEBI Eases Creeping Acquisition Norms for Listed Companies
RBI Amends NDI Rules
Business Restructuring Under The New Normal
RBI Amends NDI Rules
SEBI issues advisory on disclosure of material COVID-19 impact on Listed Companies
RBI Amends NDI Rules
Tax & Regulatory Measures of Indian Government to combat COVID-19
RBI Amends NDI Rules
SEBI further relaxes LODR procedures for Listed Cos
RBI Amends NDI Rules
SEBI Relaxes Norms for Buyback and AGM
RBI Amends NDI Rules
NDI Rules Amended
India Deals Spanshot
SEBI Consultation Paper for Stressed Asset Cos
India Deals Spanshot
FDI Amendment
India Deals Spanshot
Transaction Tax Flyer Key Amendments to Finance Bill 2020

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