#TaxmannWebinar

#TaxmannWebinar #TaxmannUpdates #Merger #Acquisition #Demerger #SlumpSale #Shares #BuyBack

📋 Coverage of the Webinar:
✔️ Key Objectives of M&A
✔️ M&A Landscape
• Tax and Regulatory Aspect
• M&A Tax Landscape – Income Tax Act
✔️ Merger Tax Landscape
• Types of Merger
• Merger – Definition
• Tax Neutrality in case of Amalgamation
• Carry Forward of Losses and Unabsorbed Depreciation
• Amalgamation Expenses and Bad Debts
✔️ Demerger Tax Landscape
• Demerger – Definition
• Meaning of "Undertaking"
• Meaning of "Liability"
• Tax Neutrality in case of Demerger
• Carry Forward of Losses and Unabsorbed Depreciation – Sec 72 A(4)
• Apportionment of Depreciation
• Demerger Expenses and Bad Debts
✔️ Few Other Restructuring
• Succession of Sole Proprietorship by Company
✔️ Q&A Session
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📢 Speaker:
• Gaurav Sukhija – National Leader (Transaction Advisory) | Kirtane & Pandit
Mr Sukhija is an accomplished financial sector professional, recognised as a registered valuer with the Insolvency and Bankruptcy Board of India (IBBI). He has a rich background in various financial services, including valuation advisory, due diligence, and M&A tax consulting.
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00:00 Introduction
04:47 Key Objectives of M&A
17:55 M&A Landscape
27:39 Tax and Regulatory Aspect
30:30 M&A Tax Landscape – Income Tax Act
30:57 Types of Merger
31:26 Merger – Definition
32:26 Tax Neutrality in case of Amalgamation
33:16 Carry Forward of Losses and Unabsorbed Depreciation
35:33 Amalgamation Expenses and Bad Debts
38:41 Demerger – Definition
41:38 Meaning of "Undertaking"
43:19 Meaning of "Liability"
45:05 Tax Neutrality in case of Demerger
47:48 Carry Forward of Losses and Unabsorbed Depreciation – Sec 72 A(4)
48:35 Apportionment of Depreciation
50:39 Demerger Expenses and Bad Debts
51:27 Succession of Sole Proprietorship by Company
52:04 Q&A Session