Tax Treatment of Losses in Demergers: Does Partial Asset Transfer Qualify u/s 2(19AA) of Income Tax Act?

Tax Treatment of Losses in Demergers: Does Partial Asset Transfer Qualify u/s 2(19AA) of Income Tax Act? https://www.taxtmi.com/highlights?id=34990 Carry forward and set-off of losses - demerger - Applicability of provisions of Sec. 72A(4) - transfer of only the specified assets and liabilities - the scheme of arrangement in question does not qualify to be a ‘demerger’ in terms of section 2(19AA) - AT en-us Fri, 26 May 2017 10:36:52 +0530 Fri, 26 May 2017 10:36:52 +0530 TaxTMI RSS Generator Tax Treatment of Losses in Demergers: Does Partial Asset Transfer Qualify u/s 2(19AA) of Income Tax Act? https://www.taxtmi.com/highlights?id=34990 Carry forward and set-off of losses - demerger - Applicability of provisions of Sec. 72A(4) - transfer of only the specified assets and liabilities - the scheme of arrangement in question does not qualify to be a ‘demerger’ in terms of section 2(19AA) - AT Highlights Income Tax Fri, 26 May 2017 10:36:52 +0530 https://www.taxtmi.com/highlights?id=34990