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Angel Tax ( 70 results )

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News
CBDT : Resident persons investing in start-ups not subject to taxation u/s 56(2)(viib)

Jun 20, 2016
Experts' Corner
Tax incentives for Startups & Presumptive tax for MSMEs - A critical appreciation

Mar 04, 2016
News
DIPP Expert Committee recommends Rs. 30cr turnover, Rs. 10 cr profit threshold for start-ups

Feb 26, 2016
News
Govt. notifies 'start-up' definition, prescribes procedure for its recognition & obtaining tax benefits

Feb 19, 2016
News
Developing 'commercially differentiated' products qualify as 'Start-ups'; Exempts share-premium from Sec 56(2)(viib) ambit

Jan 19, 2016
Rulings
ITAT: Share issue an 'international transaction'; Deletes 'interest' adjustment applying Bombay HC rulings

Jun 11, 2015
Experts' Corner
Taxing share transfers within closely held companies u/s 56: Double edged sword - Part I

May 04, 2015
Rulings
ITAT: Discovers brazen money laundering in Kolkata, stunned by AO's 'bald' assessment order 

Sep 23, 2014
Experts' Corner
Share issue by unlisted companies - Decoding the provisions

May 05, 2014
Rulings
ITAT: Huge share premium for newly incorporated company neither sham nor income 

Sep 02, 2013

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