- CA HARSH GARG
- Leave a Comment on How do the complete provisions under Section 47A affect the taxability of the capital gains in cases of reorganization the business entities, such as mergers or demergers?
How do the complete provisions under Section 47A affect the taxability of the capital gains in cases of reorganization the business entities, such as mergers or demergers?
The reorganization of business entities, such as mergers, demergers, amalgamations, and restructurings, is a common occurrence in the corporate world. These events can significantly impact the capital gains tax implications for the entities involved and their stakeholders. The Income