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CJ Dec 2024

The Chamber's Journal for December 2024 features various articles and analyses on topics related to insolvency, bankruptcy, direct and indirect taxes, and corporate laws. It includes important judgments from the Supreme Court, High Court, and Tribunal, as well as discussions on capital gains and tax implications for different entities. The publication is edited by Anish M. Thacker and highlights contributions from various authors on significant legal and tax issues.

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38 views2 pages

CJ Dec 2024

The Chamber's Journal for December 2024 features various articles and analyses on topics related to insolvency, bankruptcy, direct and indirect taxes, and corporate laws. It includes important judgments from the Supreme Court, High Court, and Tribunal, as well as discussions on capital gains and tax implications for different entities. The publication is edited by Anish M. Thacker and highlights contributions from various authors on significant legal and tax issues.

Uploaded by

bhavik.report1
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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The

THE CHAMBER’S JOURNAL


Posted at the Mumbai Patrika Channel No. MCS/149/2022-24
Chamber’s Sorting Office, Mumbai 400 001. R.N.I. No. MAHENG/2012/47041
Journal Date of Posting: 15th-16th of Every Month Date of Publishing 12th of Every Month

INSOLVENCY & BANKRUPTCY CODE - ANALYSIS


November 2024 | Vol. XIII | No. 3

Printed and Published by Shri Kishor D. Vanjara on behalf of The Chamber of Tax Consultants, 3 Rewa Chambers, Ground Floor, 31, New Marine Lines,
Mumbai - 400 020 and Printed at Finesse Graphics & Prints Pvt. Ltd., 309 Parvati Industrial Premises, Sun Mill Compound, Lower Parel (W),
Mumbai - 400 013. Tel.: 4036 4600 and published at The Chamber of Tax Consultants, 3, Rewa Chambers, Ground Floor, 31, New Marine Lines,
Mumbai - 400 020. Editor : Anish M. Thacker

136
Contents
Vol. XIII | No. 3 | December 2024

From the Editor’s Desk Hot Spot


— Anish Thacker................................................. 5 Global Capability Centers – policy
From the President landscape — Ajay Rotti &
— Vijay Bhatt ..................................................... 7 Nimita Gandhi............................................. 84

Direct Taxes - Important Judgements


Special Story — Capital Gains: Tax
Controversies and Considerations Supreme Court — Keshav Bhujle............... 91

Conversion of Company into LLP High Court — Jitendra Singh,


and Vice Versa Radha Halbe & Harsh Shah.............................95
— Aseem Chawla & Nivedita Jha................. 9
Tribunal — Nikhil Mutha,
Capital Gains related to Partnership Viraj Mehta & Kinjal Bhuta......................... 99
Firms/LLP(s) — Specific issues —
Pilar Shivanand Nayak & Puja Borar........ 17 International Taxation - Important Judgements
Tax implications on exemption under Case Law Update
section 54 and 54F — Dr. Sunil Moti Lala............................... 107
— K Prasanna.............................................. 27
Flat Owners Tax Issues relating to Indirect Taxes - Important Judgements
Development Agreement Service Tax — Rajiv Luthia &
— Deepa Khare............................................ 41 Keval Shah................................................. 110
Tax implications on conversion of capital
asset into stock-in-trade and Vice-versa Corporate Laws - Important Judgements
— Madhukar Dhakappa & Keerthana Case Law Update — Makarand Joshi...... 117
Prabhu.......................................................... 47
Capital Gains implications on Other Laws
Depreciable Assets — Vinesh Kriplani &
FEMA Updates & Analysis
Vasudevan G................................................. 55
— Hardik Mehta & Tanvi Vora................. 126
Tax consequences on sale of assets held
Best of The Rest — Rahul Hakani &
Outside of India by Residents
Niyati Mankad........................................... 129
— Siddharth Kaul........................................ 64
Key Direct Tax Aspects for Convertible The Chamber News
Instruments
— Rohinton Sidhwa & Namrata Arora...... 67 — Mehul Sheth & Neha Gada................ 132

Capital Gains on Sale of Property Scan QR code


in case of Charitable Trust to share feedback

— Sambhav Mama...................................... 74

December 2024 | i The Chamber's Journal 3

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