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Garima Srivastava Student Hidayatullah National Law University


Articles by Garima Srivastava

Stamp Duty and Tax Implications in a Slump Sale

1.     Stamp Duty on Immovable Property in a Slump Sale Although individual values cannot be assigned to the various assets for purposes of the transaction in a slump sale, appropriate values have to be considered for purposes of stamp duties. Under the Indian Stamp Act, 1899, stamp duty is payable in relation to transfer of… Read More

Tags: Allahabad High CourtCapital GainImmovable propertyIndiaStamp dutyTaxValue Added TaxVAT

Analysis of SEBI’s amendment to Buy Back

These new guidelines are in recognition of the fact that the buyback guidelines for the stock exchange mechanism have been grossly misused over the years. Initially, there was no mandate on the amount of buyback that was required and therefore, companies would announce very high buyback price, not buy single share for the whole year… Read More

Tags: BusinessEscrowIndiaSEBISecurities & Exchange Board of IndiaStock exchangeTender offerThe Companies Act 1956

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