Author: Binoy Parikh

Question: Just because there is an exemption under the Income-tax law, is it presumed that a transfer of a capital asset was […]

(First published on Linkedin) The road to consummating an amalgamation is seldom straightforward due to the complex issues involved in terms of […]

Question: Is the removal of indexation on the sale of immovable properties, as announced under the recent Budget, a red herring for […]

While the removal of Section 56(2)(viib) has largely been seen as favorable, is it a red herring for more controversies to come? […]

My post budget reflections on the budget that “was not” rather than what it was, particularly in the context of M&A Introduction […]

(First Published on Linkedin) In a recent NCLAT judgment, the boundaries between strict legal interpretation versus practical necessity and purposive interpretation were […]

(First published on Linkedin) In a recent order by the NCLT, the principle that what cannot be done directly, cannot be done […]

My take on commercial valuations vis-á-vis deeming valuation principle under the tax law and the need to liberalise in Budget 2024 https://www.linkedin.com/posts/binoyparikh_budget2024-mna-tax-activity-7220045834120282113-W8pF?utm_source=social_share_send&utm_medium=member_desktop_web&rcm=ACoAABBmnmYB7RBnMWt93cFlLvWqbGfxi0sNzU4

(First Published in The Business Standard: https://www.business-standard.com/companies/news/succession-at-indian-family-biz-is-shining-the-spotlight-on-daughters-124061600389_1.html)

(First published on Linkedin) In an interesting judgement by the NCLAT, the delicate balance of power in family-owned businesses was put under […]