082, maersk waybill, %P. Gujarat online waybill generation Keyword Listing Site Links, Back Links, Hosting Provider, Find Email Contact Gujarat online waybill generation. Big List of 250 of the Top Websites Like optinemailmarketingnow.com. Referral Websites Forms Tax Schedule Statistics. GUJARAT Inbound shipments. Number and LR/Air waybill Number. Car Insurance Quotes In Milwaukee Wi. Taxability of assets transferred under BTA where assets/liabilities priced separately. In the recent past, the courts while giving their ruling on the business transfer transactions have started adopting the approach of looking into the substance of the transaction than merely the manner in which the contracts are entered into between the parties. The first such instance was observed in the ruling of Hon’ble ITAT Mumbai in the case of Mahindra Engineering & Chemical Products Limited v. Further, in order to ensure a smooth transition of business from the seller to the buyer typically there is a difference in date of execution of BTA and the effective of date of transfer of business. It can be said that the present Madras High Court judgment will help in settlingthe dust around taxability of business transfer transactions under the VAT legislations,where the industry in the present business dynamics is required to identify the value of assets and liabilities in the BTA or enter a price variation clause to take cognizance of change in conditions from the date of execution of the BTA and the effective date of transfer. Needless to say that the judgment of Madras High Court is based on the specific facts of the case, therefore, the industry players while adopting the tax position based on the above judgment should critically examine the facts of their own case in order to avoid undue litigation with the revenue authorities at a later point of time. This article is co- authored by Mr. We have changed Excel Templates for Form No-402/403/405. List of SRU in Gujarat. Gujarat online 403 Keyword Listing Site Links, Back Links, Hosting Provider, Find Email Contact Gujarat online 403. Gujarat Waybill 403 Websites SimilarSaurabh Agarwal, Manager, Indirect Tax, EY.
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