331 results found

India's M&A market has reached unprecedented scale and complexity, with Q2 2026 recording USD 27.9 billion in transactions. As deal values surge and cross-border structures proliferate, the interplay between regulatory compliance, tax optimization, and transaction structuring has become critical to execution certainty and value preservation. How should deal teams navigate the expanded fast-track merger regime, tightened antitrust scrutiny, the new Income Tax Act 2025

Against the backdrop of an expected 9.27% GDB growth in the upcoming financial year, the latest Union Budget presented by Union Finance Minister Nirmala Sitharaman included 4 key priorities...

Businesses are currently dealing with a multitude of issues as a result of the measures taken to stop the global spread of the COVID-19.

Against the backdrop of an expected 9.27% GDB growth in the upcoming financial year, the latest Union Budget presented by Union Finance Minister Nirmala Sitharaman included 4 key priorities:

Cross-border joint ventures (JVs) have become a pivotal strategy for international businesses aiming to penetrate the Indian market.

In a business environment that is continuously evolving, existing tax rules are facing challenges. More often than not they are criticized for setting out provisions that seems to be detached...

Service tax was initially introduced in the year 1994, when service tax was made applicable on only three services.

Poverty is extensively characterised as a vicious circle. This is to say that there are various forces placed in a constellation (proverbial)

Recently, the Republic of Gabon has introduced an obligation to file a Country-by-Country report and transfer pricing documents from 1 January 2017.

Considering the applicability of the Indian Accounting Standards (Ind AS) to various classes of companies, a much needed amendment has now been introduced in Section 115JB of the Income Tax Act, 1961.

In 2014, the Indian Government had announced minimum government, maximum governance. Since then the government has been endeavouring various measures to achieve this objective.

Private equity exits from India have reached record levels, but converting investment value into liquidity requires careful navigation of regulatory frameworks, tax structures, and strategic route selection. How can sponsors optimise exit readiness throughout the investment lifecycle to maximise deal certainty and preserve optionality across strategic sales, IPOs, secondary transactions, and public market sell-downs?

India's data centre and cloud infrastructure sector is experiencing unprecedented growth, driven by explosive data generation, digital transformation across industries, and fiscal incentives introduced in the Union Budget...

Corporate tax rates will remain same as applicable to Financial Year 2014-15.

Until a human being changes internally, morals are imposed upon him externally so that it leads to a gradual realization. Similarly, until all the countries/ stakeholders appreciate the long term evil effects of tax evasion, provisions like Base Erosion and Profit Shifting are introduced.

THE Direct Taxes Code Bill, 2010, (‘the Code'), which is proposed to be enacted w.e.f. 1-4-2012 and will replace the Income-tax Act, 1961, (‘the Act'), makes a substantial change/shift in the provisions relating to taxation of foreign companies in India from the provisions contained in the Act.

The Government of India announced the Union Budget 2026 on 1 February 2026 ("Budget 2026"). Budget 2026 primarily has a theme of maintaining stability, fiscal discipline, sustained growth and moderate inflation.