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Dilemma of formation by reconstruction or splitting-up of existing business – A deterrent to income-tax benefits?
The podcast analyses a ‘condition’ for availing tax holidays under various provisions of the Income-tax Act, which provides that new businesses must ‘not be formed by splitting up, or reconstruction, of a business already in existence.
Audio Source: An article published on the LKS website in February 2022 https://www.lakshmisri.com/insights/articles/dilemma-of-formation-by-reconstruction-or-splitting-up-of-existing-business-a-deterrent-to-income-tax-benefits/#
Authors: Prachi Goel, Sr. Associate (LKS), and Aastik Ahuja, Associate (LKS)
Voice: Ena Chakravorty, Head- PR & Corporate Communications (LKS)
www.lakshmisri.com
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By Lakshmikumaran & Sridharan Attorneys.The podcast analyses a ‘condition’ for availing tax holidays under various provisions of the Income-tax Act, which provides that new businesses must ‘not be formed by splitting up, or reconstruction, of a business already in existence.
Audio Source: An article published on the LKS website in February 2022 https://www.lakshmisri.com/insights/articles/dilemma-of-formation-by-reconstruction-or-splitting-up-of-existing-business-a-deterrent-to-income-tax-benefits/#
Authors: Prachi Goel, Sr. Associate (LKS), and Aastik Ahuja, Associate (LKS)
Voice: Ena Chakravorty, Head- PR & Corporate Communications (LKS)
www.lakshmisri.com
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