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Member Articles


An Entrepreneur's Guide to the M&A Sale Transaction Process in India

This compilation attempts to provide entrepreneurs considering a potential M&A sale transaction in India for their privately-held companies with a birds-eye overview of the M&A sale transaction process in India and insig ...

Revised Payment Schedule: Income Declaration Scheme, 2016

MINISTRY OF FINANCE(Department Of Revenue)NOTIFICATION No. 59/2016-INCOME TAX S.O. 2476(E).– In exercise of the powers conferred by section 187 of the Finance Act, 2016 (28 of 2016), the Central Government hereby amen ...

India: Bad Debt admissible if written off as irrecoverable in books: CBDT

Proposals have been received by the Central Board of Direct Taxes regarding filing of appeals/pursuing litigation on the issue of allowability of bad debt that are written off as irrecoverable in the accounts of the asse ...

India notified new Tribunals to speed-up Company Law judicial process

National Company Law Tribunal finally gets notified. Sunrise moment in Corporate Law judicial framework The Ministry of Corporate Affairs, on 1st June 2016, notified  the constitution of the National Company Law T ...

Electronic filing of first appeal before CIT(Appeals)

Contact: Bathiya & Associates LLP (Mumbai, India) It is the endeavour of the Income tax Department to digitise various functions of the Department for providing efficient taxpayer services. As another significant s ...

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