India: Income Tax

The Reserve Bank of India ("RBI") through notification no. RBI/DPSS/2025-26/141 dated 15.09.2025 notified the RBI (Regulation of Payment Aggregators) Directions...

If you like gold , there should be many reasons you should like bitcoin as stated by Cameron Winklevoss now in order to get a deep understanding for the same , we need to delve into the world of cryptocurrency and what does it even mean.

We are delighted to share this week's AKP Corporate & Compliance Weekly Digest.

Global business has become more mobile than ever before. A single company can now operate with its headquarters in New York, development teams in Bangalore, and sales representatives traveling throughout Europe.

The Parliament has passed two significant maritime legislations i.e., the Merchant Shipping Bill, 2025 and the Carriage of Goods by Sea Bill, 2024 (collectively referred to as "Bills").

As per the Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 2012 (‘AIF Regulations'), an alternative investment fund (‘AIF') means any fund established...

The Supreme Court in United India Insurance Co Ltd v Indiro Devi has held that salary certificate need not be the only basis to assess income of the deceased for arriving...

When the Supreme Court speaks, everyone listens, and in the case of Hyatt International Southwest Asia Ltd. v. Additional Director of Income Tax (2025 INSC 891), the message was loud and clear.

A Division Bench of the Hon'ble Delhi High Court in a writ petition involving Equity Intelligence AIF Trust (the Fund) ruled that a Category III Alternative Investment Fund (AIF) shall be treated as a determinate trust insofar as the identity of the investors and their respective shares are set out in the contribution agreements (see Equity Intelligence AIF Trust v CBDT and Anr, 2025:DHC:6170-DB).