Insights

Shailendra padhiyar 20/08/25 Shailendra padhiyar 20/08/25

GST proceedings cannot be initiated against an entity that has ceased to exist after Amalgamation

Shailendra padhiyar 14/08/25 Shailendra padhiyar 14/08/25

Compensation paid on cancellation of ‘agreement to sale’, allowable as cost of improvement

Shailendra padhiyar 07/08/25 Shailendra padhiyar 07/08/25

Share price derived as per Rule 11UA prevails over third party transaction price

Shailendra padhiyar 01/08/25 Shailendra padhiyar 01/08/25

Tax certainty provided by Delhi High Court on taxability of Category III AIFs

Shailendra padhiyar 01/08/25 Shailendra padhiyar 01/08/25

Transfer of credit in case of merger / amalgamation is a statutory right and the same cannot be denied in absence of technical infrastructure.

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