Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Reference to Valuation Officer & Fair Market Value Disputes — The Taxpayer's Rights Explained
Reference to Valuation Officer & Fair Market Value
Disputes — The Taxpayer's Rights ExplainedSection AnalysisThroughout this series, several provisions (Section 78's
stamp duty valuation, Section 79's unquoted-sh...
Section 79 — Fair Market Value for Transfer of Unquoted Shares: Analysis with Case Laws
Section 79 — Fair Market Value for Transfer of Unquoted
Shares: Analysis with Case LawsMeta Description: SEO Keywords:Section AnalysisSection 79 is the equity-share counterpart to Section 78's
stamp-duty valuati...
Section 79 — Fair Market Value for Transfer of Unquoted Shares: Analysis with Case Laws
Section 79 — Fair Market Value for Transfer of Unquoted
Shares: Analysis with Case LawsSection AnalysisSection 79 is the equity-share counterpart to Section 78's
stamp-duty valuation rule for land/buildings (Part 1, ...
Section 69 — Capital Gains on Buy-Back of Shares: Complete Analysis with Recent Rulings
Section 69 — Capital Gains on Buy-Back of
Shares: Complete Analysis with Recent RulingsSection AnalysisSection 69 governs the tax treatment when a company buys
back its own shares or specified securities from shareho...
Section 68 — Distribution of Assets on Company Liquidation: Complete Case Law Analysis
Section 68 — Distribution of Assets on
Company Liquidation: Complete Case Law AnalysisSection AnalysisSection 68 governs the tax treatment when a company in
liquidation distributes its assets to shareholders — a tw...
Sections 74–75 — Capital Gains on Depreciable Assets & the "Block of Assets" Concept
: Sections 74–75 — Capital Gains on Depreciable Assets
& the "Block of Assets" ConceptSection AnalysisSections 74 and 75 carve out a special computation regime
for assets on which depreciation has been claimed ...
Firm-Partner Transactions — Admission, Retirement & Dissolution: The Complete Case Law Analysis
Firm-Partner Transactions — Admission,
Retirement & Dissolution: The Complete Case Law AnalysisSection AnalysisTransactions between a firm and its partners — admission of
a new partner with capital contribution...
Section 77 — Slump Sale Taxation: The Net Worth Method Explained
Section 77 — Slump Sale Taxation: The Net
Worth Method ExplainedSection AnalysisSection 77 governs the taxation of a slump sale — the
transfer of one or more entire business undertakings for a lump-sum
considerati...
Section 76 — Capital Gains on Market Linked Debentures & Specified Mutual Funds
Section 76 — Capital Gains on Market Linked
Debentures & Specified Mutual FundsSection AnalysisSection 76 addresses a category of investment product that
was specifically carved out of the general (often more fav...
Section 73 — Cost of Acquisition for Gifted, Inherited & Specially-Acquired Assets
Section 73 — Cost of Acquisition for Gifted, Inherited
& Specially-Acquired AssetsSection AnalysisSection 73 addresses a fundamental question: what is the
"cost of acquisition" when an asset wasn't purchased in t...