As distinctions between debt and equity are collapsing, investors may face challenges when interpreting applicable tax rules when investing into structured debt instruments.

Currently, the Venture Capital Funds/Venture Capital Companies (VCF/VCC) enjoy a tax pass-through status only with respect to investment in specified sectors such as bio-technology, nano-technology, etc.

India’s 2015 Union Budget is out. The Modi-led Government has announced policy measures that are bold, decisive and pragmatic.

India's 2015 Union Budget is out. The Modi-led Government has announced policy measures that are bold, decisive and pragmatic.

India's 2015 Union Budget is out. The Modi-led Government has announced policy measures that are bold, decisive and pragmatic.

Webinar: India Mauritius Tax Treaty Amended (Capital Gains Tax Benefit under Mauritius / Singapore treaties fall away): Impact on India Focused Funds and PE/M&A Structures (May 12, 2016).

A judgement of the Supreme Court of India [L.R. Patil v. Gulbarga University, 2023 SCC OnLine SC 1110] rendered in the context of an employee of a Govt run University makes the concept...

RBI, vide circular dated July 24, 2024, has issued certain revisions to the framework for domestic money transfer given the multiple digital options for funds transfer. Some of the key changes...

The SC in the case of S. Rajendran v. CIT[1] held that an attachment Order passed under the Benami Properties Transactions Act, 1988 (‘Benami Act’) cannot be challenged under the IBC.

Senior Advocate Arvind P. Datar analyzes the Safari Retreat judgment and shares insights on the interpretation of taxation laws in conversation with Advocate Vinay Shraff.

The Government has notified the ‘time of supply' in case of transfer of development rights in exchange of construction services.

The CBDT vide notification no. 21/2025 dated 25th March 2025 has amended Rule 10TA (definitions for Safe Harbour Rules) and Rule 10TD (safe harbour) of Safe Harbour Rules (SHR).

The Individuals and HUFs having income under the head business or profession shall file either ITR Form-3 or ITR Form-4.

The Central Electricity Regulatory Commission ("CERC"), in the matter of ‘Abolition of GST Compensation Cess and increase in the GST rate on procurement of coal from 5% to 18%.', through its suo moto order dated 29.12.2025.

Under the provisions of the Act, the tax returns for FY 2018-19 could have been filed belatedly by 31 March 2020.

The Supreme Court of India has dismissed the Revenue department's appeal against a Gujarat High Court ruling that held assignment of leasehold rights of industrial plots and buildings is not subject to GST. The High Court had determined that such transfers constitute immovable property transactions rather than taxable services, applying principles from the previous service tax regime to the current GST framework.

Jignesh Ghelani (Partner), Sanchita Rungta (Senior Associate), and Rishi Raju (Associate), Economic Laws Practice, co-author an article in GSTsutra, highlighting the incongruities that create anomalies

On February 1, 2025, the Hon'ble Finance Minister presented the Budget, marking the completion of 10 years of the Modi Government and her 8th consecutive year of presenting the Budget.

This week on Lexpresso: RBI refreshes FAQs for NBFC–P2P platforms, reports a narrower current account deficit in Q1, and flags easing lending and deposit rates.

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