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VAT - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Transfer of the assets of a firm on dissolution or a sale or not ...

VAT and Sales Tax

March 5, 2021

Transfer of the assets of a firm on dissolution or a sale or not - the Appellate Tribunal committed an error in dismissing the Revenue's appeal without examining the factual position. - HC

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  1. Sale of assets of partnership firm after dissolution – Individual erstwhile partners are liable to compute as Capital Gains under section 45.... - HC

  2. Dissolution of partnership - taxability of sum received by a partner - Any amount paid to a partner as his share on dissolution of the partnership firm cannot be...

  3. Receipt of amount as goodwill on retirement - right of partner in the partnership firm - capital asset u/s 2(14) - extinguishment of such right in the firm - HC...

  4. Appeal by revenue - low tax effect - even loss claimed by assessee for a particular year assumes considerable significance in variety of situations - Tribunal committed...

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  8. Reconstitution of partnership firm – liable to capital gains for assets transferred from earlier firm to new firm

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