India: Capital Gains Tax

Every term sheet that graduates to a signed Shareholders’ Agreement (SHA) arrives loaded with investor protections. They look formidable on paper. They are fought over by lawyers on both sides. And in India, a surprising number of them prove difficult to enforce in practice once a dispute with a founder escalates...

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...

The assessee, a private limited company incorporated in Mauritius, acts as an investment holding company by investing in securities of Indian companies...

Comprehensive review of the FEMA (Non-debt Instruments) Rules, 2019 proposed...

The assessees* are investment companies of the Jindal Group holding shares in operating companies, Jindal Ferro Alloys Limited (‘JFAL') and Jindal Strips Limited (‘JSL').

In a significant development, the Supreme Court, by its judgment dated January 15, 2026, has ruled against the Mauritian investment entities of Tiger Global in relation to their...

On January 15, 2026, the Supreme Court of India delivered a landmark judgment in Authority for Advance Rulings (Income Tax) v. Tiger Global International II Holdings...

The structuring of consideration in a mergers and acquisitions transaction constitutes a critical element of deal architecture, particularly at the term sheet stage where commercial intent is translated into legally enforceable mechanisms.