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    SBS Wiki E Journal May 2021

    SBS Wiki E Journal May 2021

    In this edition, we bring you an article on the most complicated issues in direct taxation, dealing with taxation in cases where there is a change in partnership firms and other specified entities. The said issue gets complicated when the firm tries to settle the partner with a capital asset or stock in trade or money or in a combination thereof. We have written an earlier piece, wherein we have captured the position prior to amendments in Finance Act, 2021. Now, in this piece, we have dealt the amendments with case studies and ending with the re-visiting of conclusions of our previous piece. We request you to read the same and share your views and feedback. We would have definitely missed one or other points, considering the vastness of the topic. We would be glad to cover the same in next editions.

    The next article is a comprehensive note on CSR Obligations including the recent amendments to the said regulations.

    I hope that you will have good time reading this edition and please do share your feedback. I will also urge clients to mail us topics or issues on which you want us to deliberate in our future editions, so that we can contribute to the same.

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