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In the dynamic and ever-evolving world of stock trading, fantasy stock gaming apps have emerged as an innovative form of engagement for market enthusiasts.

The Hon'ble Bombay High Court upheld a decision wherein a Mauritian entity was entitled to avail the beneficial provisions of the India Mauritius Tax Treaty in relation to capital gains arising from the sale of shares of an Indian company.

The Delhi High Court has recently held in the case of Cairn U.K. Holdings Ltd ("CUHL"), that a non-resident investor is entitled to the reduced 10% tax rate on long term capital gains3 fr om sale of listed securities off the floor of the stock exchange.

In November 2018, the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018 (New ICDR Regulations)

The Companies Act, 2013 permits the companies to raise funds via methods like preferential allotment, right issue, Initial Public Offers,...

The term "Private Placement" of securities has been defined distinctively for the very first time in Indian legal and corporate history by the new Companies Act of 2013.

The Securities and Exchange Board of India (SEBI), vide circular number SEBI/HO/ISD/ISD-PoD-2/P/CIR/2024/180 dated 30 December 2024 (Circular) relaxed the applicability of trading window...

On August 13, 2025, SEBI consolidated its scattered rules for debenture trustees into a single comprehensive Master Circular (SEBI/HO/DDHS PoD 1/P/CIR/2025/117).

The Reserve Bank of India recently issued an updated Master Direction on Foreign Investment in India ("Master Direction") on January 20, 2025 to clarify various aspects in the regulatory framework for inbound investments.

Reserve Bank of India (RBI) vide RBI/2014-15/377 A.P. (DIR Series) Circular No. 55 dated January 01, 2015 has issued a circular relating to creation of charge over securities for External Commercial Borrowings (ECB).

Over the years, Securities and Exchange Board of India (“SEBI”) has introduced a series of reforms to refine the winding-up framework governing Alternative Investment Funds (“AIFs”). Through these changes, SEBI has sought to make the winding-up process more practical and comprehensive, addressing the various issues that arise at the end of a fund’s tenure and improving the overall framework for closure of AIFs.

Compulsorily Convertible Preference Shares (“CCPS”) are frequently used by companies to raise capital. Whether a mere accounting reclassification of CCPS from borrowings to share capital and securities premium as mandated under Indian Accounting Standards (‘Ind-AS’)— without receipt of any fresh consideration—can trigger taxation under section 56(2)(viib) of the Income-tax Act, 1961 (“the Act”)?

These relaxations are expected to reduce deal timelines and ease the compliance requirements for fund-raising from the capital markets.

The SAT in the matter of Sahara Asset Management Company Private Limited and Others vs. SEB (decided on July 28, 2017) held that SEBI has the power to lift corporate veil in the interest of investors.

The Supreme Court in its latest judgment of South Eastern Coalfields Ltd. & Ors. v. S. Kumar's Associates AKM (JV) while upholding the principle of law defined in Dresser Rand S.A. v. Bindal Agro Chem Ltd...

Last month, the Ministry of Corporate Affairs notified the Companies (Listing of equity shares in permissible jurisdictions) Rules 2024 and along with this the Ministry of Finance...

In case of acquisitions involving listed companies, parties often choose to complete the transaction ‘on-market', that is, on the floor of the stock exchanges, on account of tax benefits.