This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print page

Merger & Acquisition alerts

Deloitte's continuous alerts keep you updated with the latest that's happening. Watch this space regularly.

MA/01/2013 Accumulated loss and unabsorbed depreciation of an amalgamating company available to an amalgamated company
MA/07/2012 Central Board of Direct Taxes amends rules for determining ‘fair market value’ of equity shares of unlisted companies
MA/06/2012 Supreme Court Rules – ‘Goodwill’ is an intangible asset eligible for depreciation u/s 32 of the Income tax Act.
MA/05/2012 Slump sale by way of Scheme of Arrangement taxable as capital gains
MA/04/2012 A sale transaction characterized as ‘itemised sale’ by the tax payer could be treated as a ‘slump sale’ based on the substance of the transaction.
MA/03/2012 Intangible assets such as know-how, business contracts, business information, etc. acquired are eligible for depreciation
MA/02/2012 Buyback of shares of a 100% subsidiary liable to capital gains tax
MA/01/2012 Slump Sale of an Undertaking - Negative ‘Networth’ cannot be considered as part of Sale Consideration, but should be added to the Sale Consideration for computing capital gains.
MA/10/2011 Loss arising on account of reduction in share capital cannot be allowed as it is notional in nature
MA/09/2011 Sale of shares of a closely held company recharacterised as sale of its underlying asset
MA/08/201 Delhi Tribunal holds that the provisions of Section 72A would be applicable only when ‘amalgamating company’ and not ‘amalgamated company’ has accumulated losses
MA/07/2011 SEBI has on 1 August 2011 issued a concept paper and draft regulations for AIF for public comments by 30 August 2011
MA/06/2011 CBDT Guidelines for prior permission to transfer or create a charge on the assets
MA/05-1/2011 Transfer of undertaking in exchange for issue of preference shares and bonds not a ‘slump sale’ and not taxable as capital gains
MA/05/2011 Provisions of the Competition Act, 2002 relating to Combinations and Regulations of Combinations brought into force
MA/04/2011 Sale price of shares cannot be apportioned towards transfer of “controlling interest”, where there is no express written understanding.
MA/03/2011 ALP of slump sale to be determined using valuation report, failing which IT WDV can be considered as a reasonable methodology
MA/02/2011 Consideration paid for goodwill on acquisition of running business is eligible for depreciation
MA/01/2011 Goodwill paid for commercial rights in the form of knowhow, technical information, etc. are eligible for depreciation
MA/11/2010 Conversion of units of UTI into UTI tax free bonds would not be treated as transfer
MA/10/2010 The Direct Taxes Code Bill, 2010
MA/09/2010 Transfer of shares by a foreign company to its wholly owned Indian subsidiary not taxable in India – Authority for Advance Ruling (AAR)
MA/08/2010 Full value of consideration is totally different from the concept of Fair market value
MA/07/2010 Highlights of Supreme Court decision on NCLT issue
MA/06/2010 Conversion of Company into Limited Liability Partnership (LLP) - Amendment to Finance Bill 2010
MA/05/2010 FEMA – Change in Pricing Guidelines for issue of shares to non-residents