India: Income Tax

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Article
ITAT Mumbai: 'Demerger' Definition Fails Where Undertaking Is Demerged To WOS But Shares Issued By Its Holding Company
In the case of Sterling Holiday Resorts Limited1, while examining the conditions for a tax-neutral demerger under the Income-tax Act, 1961 (IT Act), the Income-Tax Appellate Tribunal (Mumbai Bench) (ITAT) has, inter alia, held that where the company receiving the demerged undertaking does not itself issue shares to the shareholders of the demerged company, the transaction fails to satisfy the definition of "demerger" under Section 2(19AA) of the IT Act, even if shares are issued by its 100% holding company.
India Commercial
KC
Khaitan & Co LLP
Article
インドの新所得税法：多国籍企業および日系子会社のための包括的コンプライアンスガイド
インドの所得税制度は、過去60年以上の歴史のなかで最も広範かつ抜本的な構造改革を経験しました。2025年所得税法（IT Act, 2025）は、従来の1961年所得税法（IT Act, 1961）に代わるものであり、2026年4月1日に施行されました。さらに、本法には直接税中央委員会（CBDT）によって2026年3月20日に告示された2026年所得税Š
India Tax
A
Acuity Law
Article
Electronic Books Of Accounts In India: Statutory Location Requirements And Emerging Compliance Risks
India's regulatory landscape for financial record-keeping has undergone a quiet but consequential transformation over the past several years. The migration of books of accounts from physical ledgers to cloud-hosted platforms and SaaS-based enterprise resource planning systems has dramatically altered not just how financial data is stored, but where it resides and that question of where has become a matter of acute legal consequence.
India Accounting
LegaLogic
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