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This article includes a list of our apprehensions and recommendations with respect to International Taxation and Transfer Pricing in the upcoming budget.

Corporate demergers with subsequent listings offer Indian companies significant strategic and tax advantages but require meticulous advance planning.

The Indian Income Tax Act, 1961 operates on the foundational premise of distinguishing between capital receipts and revenue receipts.

The Income Tax Appellate Tribunal recently upheld a capital gains tax levy of INR 10,247 Crore against Cairn U.K Holdings Limited in an order dated 9 March 2017 in relation to a group restructuring...

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 January 2026.

Recently, the Chennai Income-tax Appellate Tribunal (ITAT or Tribunal) in the case of Cognizant Technology Solutions India Pvt. Ltd (Company or the assessee or the taxpayer)...

No changes in personal tax rates, rebate, surcharge and 'health and education cess'. The table summarizing the slab wise rates applicable to individuals is as under –

Under the current GST regime in India, all gold transactions—whether for jewellery, bullion, or digital formats—are taxed under a standardized structure designed to simplify compliance and enhance transparency.

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 year 2024 has been remarkable from an Indian tax perspective marked by significant rulings pronounced on certain controversial issues.

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...

India boasts of one of the largest start-up ecosystems in the world. Such an ecosystem has seen significant interest from global investors, which is made much more obvious by the number of companies that have hit unicorn valuations.

India’s Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) were designed as tax-efficient ways to invest in income-producing assets through a regulated, transparent structure. That promise remains, but three successive legislative reforms between 2023 and 2026 have changed the tax structure for these business trusts and their investors.

Transfer of unquoted equity shares for a value less than the fair market value attracts tax implications for the seller and the receiver, under the Income tax Act, 1961 (ITA).

Simplification of the income-tax law has been at the forefront of the Government's agenda. The Government has been vocal in its intent of phasing out deductions, exemptions, allowances...

Employee stock options are designed to attract, incentivise, and retain talent. That is how they are presented to the board and described in offer letters. But the moment a company enters an M&A transaction, an arrangement built by the HR function becomes a term the deal lawyers have to price, and it is very often the last term anyone looks at.

The United States remains a highly attractive destination for foreign investment, drawing substantial capital inflows annually.