Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
Page of 4828
Press 'Enter' after typing page number.
181 to 200 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
As per the Scheme of Amalgamation, the effective merger date of the petitioner company with another company was 01.04.2012. Post-merger, the petitioner ceased to exist, and its tax liability merged with the transferee company. The transferee was obligated to include the transferor's tax liability. Issuing assessment orders against the non-existent transferor post-merger was incorrect. The impugned assessment orders were quashed, and the writ petitions were allowed by the HC.
As per the Scheme of Amalgamation, the effective merger date of the petitioner company with another company was 01.04.2012. Post-merger, the petitioner ceased to exist, and its tax liability merged with the transferee company. The transferee was obligated to include the transferor's tax liability. Issuing assessment orders against the non-existent transferor post-merger was incorrect. The impugned assessment orders were quashed, and the writ petitions were allowed by the HC.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
