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High Court holds that the transfer of business as a going concern is not a taxable supply under GST, recognises such transfer of business between two distinct GST registrations of the same legal entity, and permits transfer of unutilise
Indirect Tax Shailendra padhiyar Indirect Tax Shailendra padhiyar

High Court holds that the transfer of business as a going concern is not a taxable supply under GST, recognises such transfer of business between two distinct GST registrations of the same legal entity, and permits transfer of unutilised input tax credit

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Capital appreciation on conversion of OCRPS into equity shares not taxable under section 56(2)(x) The assessee1, a private limited company incorporated in Mauritius, acts as an investment holding company by investing in securities of I
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Capital appreciation on conversion of OCRPS into equity shares not taxable under section 56(2)(x)

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Receipt of Shares of Amalgamated Company in Lieu of Stock-in-Trade Taxable The assessees* are investment companies of the Jindal Group holding shares in operating companies, Jindal Ferro Alloys Limited (‘JFAL’) and Jindal Strips Limite
Direct Tax Shailendra padhiyar Direct Tax Shailendra padhiyar

Receipt of Shares of Amalgamated Company in Lieu of Stock-in-Trade Taxable

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