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Lakshmikumaran & Sridharan logo
Lakshmikumaran & Sridharan (L&S) is a full service law firm practising in areas pf Tax, International Trade, Intellectual Property Rights and…
Article

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…
Article

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…
Article

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…
Article

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…
Article

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…
Article

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…
Article

Lakshmikumaran & Sridharan | India | 4 Feb 2021

Reduction in time limits to complete assessment UPDATE NO. 11 OF 2021

REVISION IN TIME LIMITS - FOR ASSESSMENT…
Article

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’)...
Article

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…
Article

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…
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