GST Course

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Articles by CA Nirmit Sharma

avatarView Full Profile

Applicability of section 56(2)(viia) on Buy back of shares

  CA Nirmit Sharma    08 October 2018 at 11:03

Vora Financials Vs ACIT ITAT Mumbai BenchBrief facts of the case: M/s Vora Financials Services Private Limited (assesse) is engaged in the business of trading i..

Continue Reading »
Posted in Income Tax  7 comments |   15987 Views


Case Study: Is it merger or distribution of assets?

  CA Nirmit Sharma    18 September 2018 at 10:39

Brief facts about the case Gabs Investments Private Limited ('GIPL')

Continue Reading »
Posted in Income Tax  4 comments |   8652 Views


Case Study: Application for reduction in share capital u/s 230 of the Companies Act

  CA Nirmit Sharma    13 August 2018 at 10:49

Facts of the case:R Systems International Limited is a company listed on recognized stock exchange in India having its registered office in New Delhi. The Compa..

Continue Reading »
Posted in Corporate Law  4 comments |   10965 Views


Case Study: Merger of LLP with Pvt. Company

  CA Nirmit Sharma    01 August 2018 at 11:34

Facts: Application was filled in NCLT Chennai u/s 230-232 of Companies Act 2013 for the proposed scheme of amalgamation of M/s. Real Image LLP ('Transferor

Continue Reading »
Posted in Taxpayers  1 comments |   11565 Views


Decoding Thin Capitalisation as per Budget 2017

  CA Nirmit Sharma    30 July 2018 at 11:19

A company is financed with a combination of debt and equity. Thin capitalization refers to the situation in which a company's capital is thinly capitalized.

Continue Reading »
Posted in Income Tax  22 comments |   9450 Views