India: Tax

Explore key Indian tax rulings on FDI policy amendments for land-border countries, share buyback taxation under section 56(2)(x), tenancy rights in property redevelopment, and transfer pricing safe harbour rules. Discover how recent tribunal decisions impact corporate restructuring, foreign exchange compliance, and depreciation on goodwill from intra-group amalgamations.

The Double Taxation Avoidance Agreement ("DTAA") between the Republic of India and the Republic of Singapore (officially, the Agreement for Avoidance of Double Taxation and Prevention...

India has long been recognized as a global hub of highly trained and skilled workforce, especially in technology, finance, and business services. This talent pool has been a key driver...

The Supreme Court of India in its recent decision in Sanjabij Tari vs. Kishore S. Borcar and anr. , effectively reiterates and clarifies the legal position under Section 138 of the Negotiable Instruments Act, 1881 (NI Act). The judgment deals with several key aspects, including: (i) the scope and strength of the statutory presumptions under Sections 118 and 139, (ii) how and to what extent an accused can challenge the complainant’s financial capacity, (iii) the limited grounds on which revisional courts can interfere with concurrent findings, and (iv) broader directions issued to tackle the growing backlog of cheque dishonour cases.

Sophisticated investors investing in India are no longer required to settle for the fund. Increasingly, they want the deal, i.e., the specific, high-conviction opportunity sitting inside the fund’s portfolio.

The Indian Transfer Pricing (“TP”) landscape is undergoing a significant shift. The transition to a new legislative framework signals a move toward administrative modernization, enhanced compliances, reduced litigation and ease of doing business

The Indian Transfer Pricing (“TP”) landscape is undergoing a significant shift. The transition to a new legislative framework signals a move toward administrative modernization, enhanced compliances, reduced litigation and ease of doing business

If your business operates across borders, compliance in India is now a moving, overlapping system. What used to be handled separately by legal, HR, and finance teams is now deeply interconnected.

India has evolved as a preferred destination for global firms over the years. In 2026, it’s no longer just an ‘attractive market’ anymore, but a jurisdiction where international companies are actively planning their next growth trajectory.

Private equity funds operate as pooled investment vehicles with typical lifespans of 10 to 12 years, where limited partners (“LPs”) commit capital upfront for deployment by the general partner (“GP”).

The process of starting a business has evolved significantly over the last decade. Entrepreneurs are no longer treating business formation as a simple registration exercise.

The CESTAT Chennai examined whether converting waste PET bottles into PET flakes constitutes 'manufacture' under the Central Excise Act, 1944. The case involved a process of sorting, crushing, washing, and drying used bottles into flakes, raising questions about whether this transformation creates a new product or merely changes the physical form of existing PET material.