India: Capital Gains Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

From Vodafone To Tiger Global — A Constitutional Reset

The recent Supreme Court ruling in the Tiger Global matter marks a decisive shift in Indian international tax jurisprudence, which for over a decade had been shaped by the Court's landmark decision...

India Commercial

IL

IndiaLaw LLP

Legal Case Analysis: Tiger Global - Flipkart Tax Dispute

The 2026 decision of the Supreme Court in the Tiger Global-Flipkart tax case constitutes to be a landmark development in the international tax law of India

LP

Legitpro Law

Supreme Court Ruling In Case Of Tiger Global: Key Observations And Takeaways

Pursuant to the order of AAR, Tiger Global filed a writ petition before the High Court and the High Court quashed AAR's order and held that Tiger Global is entitled to benefits under the DTAA and their income is not chargeable to tax in India...

AC

Aurtus Consulting LLP

Tiger Global After GAAR Treaty Shopping Tax Residency Certificates And What Investors Must Show

For more than two decades, offshore holding structures using Mauritius and other treaty jurisdictions have been a staple of foreign investment into India, particularly for venture and private equity funds.

LP

Legitpro Law

Should You Set Up An Entity In GIFT City

KS

King, Stubb & Kasiva

GIFT City: India's Tax And Repatriation Revolution For Global Capital: A 2026 Perspective

KS

King, Stubb & Kasiva

Supreme Court Denies India-Mauritius Tax Treaty Benefit For Tiger Global, Rejects Grandfathering Protection Under GAAR

KC

Khaitan & Co LLP

Supreme Court Rules On Taxability Of Capital Gains In India – Denies Mauritius Tax Treaty Benefits And GAAR Grandfathering Protection

AP

AZB & Partners

Supreme Court Denies Tax Treaty Relief Under India-Mauritius DTAA For Tiger Global's Flipkart–Walmart Exit

AP

Argus Partners

Consideration Structuring And Working Capital Adjustments In Cross-Border M&A Transactions Under Indian Law

India Commercial

LegaLogic

Corporate Demergers In Listed Entities: Key Legal Consideration And Practical Insights For Value Creation

India Commercial

LegaLogic

Earn-Out Negotiations In India's Startup M&A Landscape

India Commercial

SR

S.S. Rana & Co. Advocates

India's Capital Gains Accounts Scheme Goes Digital: Consequences Of The 2025 Amendment For Taxpayers

LP

Legitpro Law

The Capital Gains Accounts Scheme Goes Digital: Implications Of The 2025 Amendment

HA

HSA Advocates

SEBI (Stock Brokers) Regulations, 2026: A Structural Reset Of India's Broking Regulatory Framework

India Commercial

IL

IndiaLaw LLP

The Independent Director Conundrum In India

India Commercial

LP

Legitpro Law

SEBI Accredited Investor Funds Framework: Understanding The New Regulatory Architecture For Sophisticated Capital

India Commercial

AP

AK & Partners

F&M - Dispute Resolution & ADR - Highlights 2025

India Litigation

Fox & Mandal

SEBI's Crackdown On Finfluencers: Regulations And Enforcement

India Commercial

AL

Aarna Law

India Inbound Structuring For Global Groups: Singapore, Netherlands & GIFT City Explained

This article explains how global corporate groups, institutional investors, and international fund platforms structure India inbound investments using Singapore, the Netherlands, and GIFT City.

R & D Law Chambers LLP

Tax Street – October 2025

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of October 2025.

NP

Nexdigm Private Limited

Mumbai Tribunal Grants Treaty Exemption To Singapore Company On Sale Of Grandfathered Shares; Dismisses Allegations Of Conduit Entity And PPT Applicability

In Fullerton Financial Holdings Pte. Ltd. v ACIT [TS-1458-ITAT-2025], the Mumbai Bench of the Income Tax Appellate Tribunal (Tribunal) allowed capital gains tax exemption benefits to a Singapore entity which is indirectly owned by the Government of Singapore on the sale of grandfathered shares.

KC

Khaitan & Co LLP

India Direct Tax Handbook 2025: Corporate Tax, Transfer Pricing, GAAR, Litigation & Special Regimes

Income tax is a tax levied and charged on individuals and entities based on their income or profits, in accordance with the provisions of the Income Tax Act, 1961.

R & D Law Chambers LLP

Not All Money Is Income: The Subtle Art Of Classifying Receipts To Reduce Tax Burden Through Accuracy And Insight

R & D Law Chambers LLP

Tax Street – September 2025

NP

Nexdigm Private Limited

An Indirect Transfer In An Offshore Two-tier Structure Is Not Taxable In India – Tax Tribunal Rules In EBay-Flipkart Case

KC

Khaitan & Co LLP

Assessments Under Section 201 – A Nightmare Awaiting Manifestation

AP

AZB & Partners

Stock Options In India: A Comprehensive Legal Framework For Emerging And Established Companies

India Commercial

White And Brief Advocates And Solicitors

ITAT Chennai Rules Minor's Share In Inherited Property Cannot Be Taxed In Guardian's Hands

IL

IndiaLaw LLP

Singapore vs. India: Tax Planning And Business Structuring For Growth

IMC Group

Telangana High Court Quashes GAAR Proceedings In Absence Of An 'Impermissible Avoidance Arrangement'

KC

Khaitan & Co LLP

India Trade And Tax Scan

KC

Kochhar & Co.

Energy, Infrastructure And Natural Resources Law Corner Bulletin - July 2025

I

CMS INDUSLAW

Singapore vs. India: Tax Planning And Business Structuring For Growth

For NRIs managing wealth across borders, taxes are often the single biggest hurdle on returns.

IMC Group

Telangana High Court Quashes GAAR Proceedings In Absence Of An 'Impermissible Avoidance Arrangement'

The GAAR provisions were introduced in 2017 and are a powerful weapon in the hands of the tax authorities to challenge a transaction on the basis of lack of commercial substance or lack of bona fides.

KC

Khaitan & Co LLP

India Trade And Tax Scan

The Act also introduces clear provisions on loss, damage, and recovery procedures, including strict notice periods and a one-year limitation for claims, while recognising the growing role of digital documentation and electronic bills of lading...

KC

Kochhar & Co.

Energy, Infrastructure And Natural Resources Law Corner Bulletin - July 2025

In this edition of our Energy, Infrastructure and Natural Resources Newsletter, CMS INDUSLAW's Megha Arora, Abhishek Rohatgi, Jayati Bhatia, and Gayathri Menon bring you key legal, regulatory, and judicial developments from July 2025.

I

CMS INDUSLAW

Compensation Paid On Cancellation Of 'Agreement To Sale', Allowable As Cost Of Improvement

AC

Aurtus Consulting LLP

GIFT City And Aircraft Leasing In India

To quote India's civil aviation minister: "By positioning India as a competitive aircraft leasing hub, GIFT City is unlocking a USD 5 billion annual opportunity-reducing leasing costs by 10-15%...

India Transport

BA

BTG Advaya

"Other Income" Of A Non-Resident – Adjustment Against Loss Incurred By A Permanent Establishment

Attribution of profit to a permanent establishment (‘PE') and computation of the total taxable income of such an entity having PE in India is yet another...

AP

AZB & Partners

Personal Tax, M&A & IFSC: Finance Bill 2025 Key Takeaways

Welcome to the Budget edition of Beyond Headlines! The Finance Bill 2025 introduces several key amendments to the Income-tax Act, 1961, bringing notable changes for individuals, businesses, and financial institutions.

GA

Globeview Advisors LLP

Employee Stock Options

The Finance Act 2024 has introduced several impactful changes, particularly in transaction taxes.

GA

Globeview Advisors LLP

What You Don't Realise When Converting An LLP To Private Limited Before A Strategic Sale

India Commercial

AA

Agama Law Associates

Wealth Preservation Strategies: Inheritance Tax Planning For High-Net-Worth Individuals In India

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Investment Vehicles

GA

Globeview Advisors LLP

Contingent & Deferred Consideration

GA

Globeview Advisors LLP

Regulatory Boost: How India Is Winning Back Its Startups Through Reverse Flipping

India Commercial

CP

Corporate Professionals

Decoding Budget 2025 – Tax And Legal Insights

A

Acuity Law

Yearly Rewind 2024: Tax

A

Acuity Law

NRIs & Potential Tax Benefit: The India-Singapore Capital Gains Perspective

A

Acuity Law

Unlocking Tax Benefits Through Property Reinvestment

GA

Globeview Advisors LLP

Transfer Of Rights Entitlement Is Not Akin To Transfer Of Shares

AC

Aurtus Consulting LLP

Tax Street – April 2025

NP

Nexdigm Private Limited

Income Tax Return Form 3 Notified By CBDT For AY 2025-26

DC

Dewan P.N. Chopra & Co.

A Sale Deed Is Not A Document Issued By A Revenue Authority Or Any Government Authority Which Would Certify The Agricultural Nature Of The Land

MM

M Mulla Associates

Athena Legal Key Budget Highlights 2025

AL

Athena Legal

GST Rates On Gold: 18, 22, 24 Carat & Making Charges

V

Vakilsearch

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Latest Videos

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#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

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