Tax Wizard Gautam Doshi’s Blockbuster Pack

About this deal:

Avail Gautam Doshi's 550 minutes of learning worth Rs. 5,800 at an exclusive price of Rs. 4,000.

List of Courses in the deal:

What shall the courses cover?

1. Sec. 56 trigger in 20+ scenarios impacting Corporates: 

In this module, Mr. Doshi has dwelled on the said anti-abuse provisions contained in Sec. 56 and has discussed the raging controversies surrounding the same in the light of a plethora of judicial precedents. Furthermore, the speaker has touched upon 20+ scenarios that may be susceptible to Sec. 56 triggers especially from an India Inc. perspective, while also deeply analysing each facet of the Valuation norms under Rule 11U/UA.

A few of these scenarios/issues that are discussed in the module include the following:

• Issue of bonus shares, Rights issue
• Conversion of debt / preference shares into equity shares
• Slump Sale / Exchange
• Share buy-backs and other group restructuring exercise
• Non-resident to Non-resident gifting of Indian company’s shares
• Gifting of foreign company’s shares
• Conversion of loan into equity, Loan waivers
• Conversion of Company into LLP, land transfer to LLP

2. Business Succession Planning Vehicles:

In this module, Mr. Doshi have dwelled upon choosing the appropriate entity structure for succession planning, with special focus on tax issues as also the efficacy of trust, LLP and company structures as planning vehicles.

Key interesting areas that are dealt with by Mr. Doshi includes: 

• Identification of succession planning challenges
• Determination of appropriate vehicle to address diverse aspirations of family members
• Addressing concerns of family members resident within India and those outside of India
• Involvement of non-family confidantes in the planning and execution process
• Evaluation of each vehicle from listed, unlisted and other entity perspectives, within and outside India
• Implications of each vehicle under income tax ( Indian and overseas), FEMA and other relevant perspectives
• Controversies relating to use of trusts; status, residential status, rate of tax, trust under trust
• Controversies relating to LLPs; permissibility under FEMA and NBFC Regulations, nature-transparent or opaque, consequent taxation issues
• Controversies relating to use of corporate structures, validity and implications
• Planning for returning NRIs; a blocker trust?
• Comparative analysis
• Case studies

3. Corporate Restructuring- Decoding Goodwill & Slump-Sale Amendments:

In this Master-Class Series, Mr Doshi has exclusively dealt with goodwill related amendments viz.,

• Its impact on corporate restructuring,
• Impact of past transactions, adjustment of opening balance, past unabsorbed depreciation,
• Nitty-gritty surrounding tax depreciation/allowance of cost on purchased goodwill,
• Importance of valuation & purchase price allocation math - amongst other open-ended issues

Also,  Mr. Doshi has dealt with slump-sale related amendments viz., amendments surrounding slump-exchange now at par with slump sale, the introduction of fair valuation u/s. 50B (its impact analysis) etc.