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Al via domani all Auditorium della Mola la prima giornata del Festival della Storia, titolata Naviganti , tra Dante, economia e musica
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IT Dept prescribes hybrid formula for determining FMV of capital assets in slump sale
May 25, 2021
Budget 2021 amended the tax law on fair market value
The Income Tax Department has notified rules for computation of fair market value of capital assets (FMV) in slump sale. Experts feel that these rules will create difficulty in tax planning for some businesses.
These rules titled ‘Computation of Fair Market Value of Capital Assets for the purposes of section 50B of the Income-tax Act’ are part of follow-up action after Finance Act 2021 amended the said section. These rules prescribe two options (FMV 1 and FMV 2). The option giving higher value will be FMV of the capital assets in slump sale. It may be noted that slump sale for tax calculation means when a company or undertaking is sold without considering the individual values of the assets or liabilities contained within the undertaking.
Thames Valley Housing Association (TVHA) unaudited consolidated results for the year ended 31 March 2021.
The TVHA group (trading as Metropolitan Thames Valley), one of the UK s leading providers of affordable housing and care and support services, announces unaudited consolidated results for the year ended 31 March 2021. These results may be subject to further adjustments, most notably in respect of pension costs and property valuations.
Headlines · Total Revenue £446m, down 4% (2020: £465m). · 923 new homes completed (2020: 1,022 homes) of which 704 (2020: 781) were affordable. · Strong liquidity position with around £790m of available cash and facilities. · Net debt to EBITDA 10.5x (2020: 12.1x). · S&P credit rating A- (stable outlook).
The RMR Group Inc Announces Second Quarter Fiscal 2021 Results
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Net Income Attributable to The RMR Group Inc. of $0.30 Per Diluted Share and Adjusted Net Income Attributable to The RMR Group Inc. of $0.37 Per Diluted Share
The RMR Group Inc. (Nasdaq: RMR) today announced its financial results for the fiscal quarter ended March 31, 2021.
Adam Portnoy, President and Chief Executive Officer, made the following statement regarding the second quarter fiscal 2021 results:
“In the second fiscal quarter, RMR generated total management and advisory services revenues of $42.0 million, which represents our third straight quarter of service revenue growth from early pandemic lows and primarily comes from growth at our Managed Equity REITs. Throughout the pandemic, we have remained focused as an organization on the recovery and repositioning of our clients, which includes recent efforts such as strategically amending the Five Star Senior Living and Diversified Healthcare Trust management agreements, assisting RMR Mortgage Trus
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