by Adv Akella A S Prakasa Rao, B.E.(Hons), LLB | Apr 12, 2022 | GST
Sec 2(77) of CGST Act, 2017 defines a “non-resident taxable person” means any person who occasionally undertakes transactions involving the supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed...
by Adv Akella A S Prakasa Rao, B.E.(Hons), LLB | Mar 16, 2022 | GST
One of the preferred ways of business transfer is through a slump sale. Slump sale, in simple terms, is a transfer of a business, either in whole or in part, from one entity to another, for a lump sum. Wherein the lump sum is arrived at without attaching any specific...