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Lakshmikumaran & Sridharan (L&S) is a full service law firm practising in areas pf Tax, International Trade, Intellectual Property Rights and…
Lakshmikumaran & Sridharan | India | 16 Feb 2021
Intellectual Property Appellate Board (IPAB) set to be abolished
The Ministry of Finance and Corporate Affairs has on 13 February 2021 introduced a Bill in the Lower House of the Indian Parliament (Lok Sabha) which…
Lakshmikumaran & Sridharan | India | 4 Feb 2021
Amendments Relating to Real Estate Sector - UPDATE NO. 14 OF 2021
As per Section 43CA, where consideration towards transfer of land or building or both (other than capital asset) is less than the stamp duty value…
Lakshmikumaran & Sridharan | India | 4 Feb 2021
Budget 2021-22: Announcements relating to the Infrastructure Sector UPDATE NO. 5 OF 2021
Infrastructure Investment Trusts (InVITs) and Real Estate Investment Trusts (REITs) will be allowed to raise debt financing from FPIs…
Lakshmikumaran & Sridharan | India | 4 Feb 2021
Revamp of Re-assessment and Search Provisions UPDATE NO. 10 OF 2021
Section 147 provides for reassessment where an assessing oficer has ‘reason to believe’ that income chargeable to tax has escaped assessment…
Lakshmikumaran & Sridharan | India | 4 Feb 2021
Direct Tax taxation of slump sale Update No. 6 of 2021
The term ‘Slump sale’ means transfer of undertaking as a result of ‘sale’ for a lump-sum consideration without values being assigned to individual…
Lakshmikumaran & Sridharan | India | 4 Feb 2021
Direct Tax tax on dissolution or reconstitution of partnership firm update No. 7 of 2021
As per section 45(4), gains on distribution of capital asset to a Partner of firm on dissolution or otherwise is subject to Capital Gains tax in…
Lakshmikumaran & Sridharan | India | 4 Feb 2021
Reduction in time limits to complete assessment UPDATE NO. 11 OF 2021
REVISION IN TIME LIMITS - FOR ASSESSMENT…
Lakshmikumaran & Sridharan | India | 4 Feb 2021
DIRECT TAX Discontinuance of Income Tax Settlement Commission, Faceless Proceedings before ITAT, Dispute Resolution Committee (’DRC’) and Board for Advanced Ruling (’BAR’) UPDATE NO. 5 OF 2021
The provisions of the IT Act provided for settlement of cases by a body called Income Tax Settlement Commission (’ITSC’)...
Lakshmikumaran & Sridharan | India | 4 Feb 2021
Direct tax No Depreciation on Goodwill Update No. 2 of 2021
Goodwill is not specifically mentioned as an intangible asset eligible for depreciation.The Hon’ble Supreme Court in Smifs Securities held, goodwill…
Lakshmikumaran & Sridharan | India | 4 Feb 2021
Advance Tax on dividend income UPDATE NO. 12 OF 2021
Section 234C provides for chargeability of interest on deferment of advance tax…
