Articles by CA Nirmit Sharma

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

Posted by CA Nirmit Sharma 06 April 2019 16724 Views

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...

Case Study: Is it merger or distribution of assets?

Posted by CA Nirmit Sharma 17 March 2019 9334 Views

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

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

Posted by CA Nirmit Sharma 09 February 2019 14430 Views

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...

Decoding Thin Capitalisation as per Budget 2017

Posted by CA Nirmit Sharma 26 January 2019 9858 Views

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.

Case Study: Merger of LLP with Pvt. Company

Posted by CA Nirmit Sharma 01 August 2018 15085 Views

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