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Unit 13: Tax Treatment for Business Restructuring

5. Joint Venture 6. True Notes

7. False 8. True
9. True 10. False
11. Finance Act, 1999 12. Section 2(19AA)
13. Section 47 (vib) 14. Resulting company
15. Written down value

13.7 Further Readings

Books Ahuja, G. K. & Gupta, Ravi, Systematic Approach to Income Tax, Bharat Law
House.
Aggarwal, K., Direct Tax Planning and Management, Atlantic Publications.
Lakhotia, R.N., Income Tax Planning Handbook, Vision Books.

Singhania, V. K. & Singhania, Kapil, Direct Taxes law & Practice. Taxmann
Publications.
Srinivas E. A., Handbook of Corporate Tax Planning, Tata McGraw Hill.

Online links http://www.amalgamation.in/amalgamation-meaning.htm
http://www.caclubindia.com/articles/merger-and-amalgamation-an-
overview-9561.asp#.UO1QLoE43CM
http://www.caclubindia.com/articles/taxation-aspect-of-mergers-and-
amalgamation-9630.asp#.UO1QMoE43CM
http://www.bcasonline.org/articles/artin.asp?431
http://taxbymanish.blogspot.in/2012/02/types-of-corporate-restructuring.html
http://www.asa.in/pdf/mergers_amalgamations.pdf
http://mgcoca.com/index_fi les/AMALGAM.pdf

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