Availability of Unutilised MAT credit of Amalgamating Company to Amalgamated Company

This article includes the following key pointers:

  1. Section 115JAA
  2. Observation
  3. Other relevant points
  4. Judicial Pronouncements
  5. Conclusion

Read more at: https://taxguru.in/income-tax/availability-unutilised-mat-credit-amalgamating-company-amalgamated-company.html

 

Previous Post
Next Post
    Categories

    What is the COSO framework?

    Invoice Management System (IMS) under GST

    GST IMPORTANT ANNOUNCEMENTS via CIRCULAR NO. 230 to 233 dated. 11th Sept. 2024

    GST IMPORTANT ANNOUNCEMENTS IN 54TH GST COUNCIL MEETING (September 9, 2024)

    NEW TAX CLEARANCE CERTIFICATE FOR INDIANS TRAVELLING ABROAD

    E-Invoicing and E-way Bill: The Future of Secure Transactions

    A Guide to Deposit Insurance and Credit Guarantee Corporation (DICGC)

    Going Concern: What It Means for Your Business

    Enhancing Internal Audit Processes Through the Application of the 5W1H Method

    TAXATION ON BUY BACK OF SHARES