
On Dr. Mehta's other website (dramarmehta.com), there are many video discussions on important Indian (domestic) tax issues.
The following are some of the topics that are dealt with in those video discussions:
- Income definition: accrual of income and the real income theory—issues and intricacies. Link
- Inventory valuation and principle of prudence. Link
- Inventory valuation: can taxpayers adopt LIFO method? Link
- Inventory valuation: can tax authorities reject change of method? Link
- Slump sale: negative net worth Two episodes: E1, E2
- Slump sale: does transfer of a 'going concern', per se, attract Sec. 50B? Link
- Slump sale: intricacies in respect of meaning of 'undertaking'. Two Episodes: E1, E2
- Slump sale: does Sec. 50B apply in respect of an arrangement under company law? Two episodes: E1, E2
- Slump sale: is contingent consideration received in an escrow account taxable in the year of transfer? Link
- Can the Indian income tax authorities treat a transaction for sale of shares of a wholly-owned subsidiary as slump sale? Link
- Slump sale: can Sec. 47(iv)/ 47(v) of the Income Tax Act, 1961 ("the Act") apply? Link
- Tax treatment of arbitration awards and liquidated damages in hands of the recipients. 3 episodes: E1, E2, E3
- Can Indian parent companies claim expense deduction under Sec. 37(1) for investments in subsidiaries written off due to losses suffered by the subsidiaries? Link