AMITECH NDAS DRIVER

The Applicant proposes to restructure the group with a view to split its business into two — one owning business in Europe and the other owning business in Asia, North Africa and Latin America. Giving GCs Sleepless Nights? Tell us what you need by filling in the form. The conference will be held October in Little Rock, Arkansas, and will give web business, marketing, communications and technical professionals from several Blue Plans, a chance to share ideas and learn from industry experts on how to improve their Web sites for members and other audiences. However, in light of the recent Budget proposals announced by the Finance Minister on February 26, , it is unclear whether such transactions will be taxable in India.

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Mobile Number Please enter Mobile Number. Industry Applications and Legal Perspectives November 26, The question bdas by the Applicant was whether capital gains tax is liable to be paid in relation to the transfer of shares held by the Applicant amitfch ACHL as part of reorganization of business of the group and whether transfer pricing provisions would get attracted for the proposed transfer.

Further, while capital gains tax is levied on the transferor i. When an organization implements MDM, it can sell more, connect to vendors and ndzs more effectively, improve business processes efficiency, and thus increase business performance. Call Send a quick message.

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Save time and let us provide you with verified contacts. The Revenue contended that the charging provision for capital gains is Section 45 which is squarely attracted in the present case.

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These types of intra-group transactions are not uncommon and this ruling is quite helpful to determine the taxability of such transactions in India. Compare Quotations and seal the deal.

Analysis In this case, the AAR has not really dealt with the fact whether the proposed transaction would be exempt from capital gains by virtue of the exemption provided in Section 47 iii.

In this case, the AAR has not really dealt with the fact whether the proposed transaction would be exempt from capital gains by virtue of the exemption provided in Section 47 iii.

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Tell us what you need by filling in the form. You have received this mail because you have either requested for it or someone must have suggested your name. Nature of Business Service Provider. Our consultants work with your staff to define the organizational model, business processes and appropriate tools to capture, store and publish master data so that it is used consistently.

Thus, it is important that we revisit any such proposed reorganizations and restructurings in light of the impact of the Budget proposals.

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We are here to help! The proposed transfer is based on business considerations aimed at deriving certain financial nds as a part of reorganization process. The contents of this hotline should not be construed as legal opinion.

In fact, interestingly, the AAR first sought to examine whether there is a capital gain accruing or arising to the Applicant. Arguments The Applicant contended that pursuant to the proposed transaction, no profit or gain will accrue or arise to the Applicant as no consideration can be evaluated in terms of money as a result of the proposed transfer of shares.

While we can rely on B. Business Intelligence Analytics Services.

Compare Quotations and seal the deal. Receive Verified supplier details. The mere fact that money consideration has not passed would not put the transfer out of the domain of Section Image available on request. Enterprise Data Management in Hyderabad. The Amitech Solutions looks forward to an engaging dotBlue Conference!

Business users can explore all aspects of their business with a limitless BI workspace that supports the way people think and work.

Tax Hotline March 03, Gift of shares of Indian company between non-residents not taxable in India – Is this still the case after the Budget?