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  • Article

    Non-Submission Of FIRC Cannot Be The Sole Basis To Deny The Claim For Refund Of Unutilised ITC

    The Petitioner is engaged in the business of providing services with regard to international and domestic transportation of customer's goods, clearance, warehousing and allied services to its group entities outside India.
    IndiaTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    An Indian Perspective On Joint Venture Agreements

    In a world of globalization and interconnectedness, joint ventures have become an increasingly popular business model for companies looking to expand their reach and capabilities.
    IndiaCorporate/Commercial Law
    Coinmen Consultants LLP
    Coinmen Consultants LLP
Article

Dematerialization Of Units Of AIF

The Securities Exchange Board of India ("SEBI") on June 21, 2023 issued a circular no. SEBI/HO/AFD/PoD1/CIR/2023/96 on ‘Issuance of units of AIFs in dematerialized form'...
IndiaCorporate/Commercial Law
Argus Partners
Argus Partners
  • Article

    Yearly Rewind: M&A And Private Equity

    India is one of the world's rapidly growing economies, creating an increasingly attractive and flourishing landscape for investors.
    IndiaCorporate/Commercial Law
    Acuity Law
    Acuity Law
  • Article

    Maximum Surcharge Rate To Be Considered In The Computation Of MMR Applicable To Private Discretionary Trust

    The assessee, a private discretionary trust liable to pay income tax at maximum marginal rate ('MMR'), had filed its return of income for A.Y. 2022-23 declaring income at Rs. 55,75,700...
    IndiaTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Share Price Derived As Per Rule 11UA Prevails Over Third Party Transaction Price

    During AY 2021-22, the Assessee1 purchased 5.92 Cr. shares of IG3 Infra Limited(‘IG3') at INR 12.43 per share and 18.43 Cr. shares of ETL Power Services Limited (‘ETL') at the price of INR 14.30 per share on 08.08.2020.
    IndiaTax
    Aurtus Consulting LLP
    Aurtus Consulting LLP
  • Article

    Betting On The Jockey

    The important terms of a KEA are the intellectual property assignment, confidentiality, and non-compete/non-solicit covenants.
    IndiaCorporate/Commercial Law
    Lexygen
    Lexygen
  • Article

    Corporate Law In Business World

    The corporate world is a term to symbolize the expansion of a business. It is the expansion of delegacy, where a group of businesses comes together under the ambit of the same aim for achieving goals considering the legal binding to every class of people...
    IndiaCorporate/Commercial Law
    Khurana & Khurana, Advocates and IP Attorneys
    Khurana & Khurana, Advocates and IP Attorneys
  • Article

    Ramification Of SEBI's Informal Guidance To LGT Wealth On Research Analyst Activities

    A year ago, the Securities and Exchange Board of India ("SEBI") had caused a stir among several research analysts ("RAs") when it passed a settlement order in respect of ‘Mr. Amit Jeswani...
    IndiaCorporate/Commercial Law
    Finsec Law Advisors
    Finsec Law Advisors
  • Article

    Seed Funding For Start-Ups: Government Initiative

    Start-ups require corpus fund for execution of their idea at early stages. Since banks normally provide secured loans, start-ups are left with the only option of raising funds...
    IndiaCorporate/Commercial Law
    S&A Law Offices
    S&A Law Offices
  • Article

    Legalaxy - Monthly Newsletter Series – Vol XXXVI – May, 2026

    Securities and Exchange Board of India (“SEBI”), vide its circular dated April 8, 2026, has operationalised the mechanism for lock-in of pledged shares under the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (“ICDR Regulations”), as part of its ease of doing business initiatives.
    IndiaFinance and Banking
    Vaish Associates Advocates
    Vaish Associates Advocates
  • Article

    Doing Business In India

    India is one of the largest economies in the world. It is the most favorable market for investment purposes in the coming 20 years.
    IndiaGovernment, Public Sector
    Alpha Partners
    Alpha Partners
  • Article

    Key Takeaways From Press Note 2 (2026): The End Of The Knightian Uncertainty

    In April 2020, amid concerns regarding opportunistic acquisitions during the COVID-19 pandemic, the Department for Promotion of Industry and Internal Trade ("DPIIT"), Government of India, issued Press Note 3 (2020 Series) ("PN3 2020"). PN3 2020 fundamentally altered India's foreign direct investment ("FDI") framework by requiring government approval for investments originating from countries sharing land border with India.
    IndiaGovernment, Public Sector
    Dentons
    Dentons
  • Article

    CBDT Proposes Major Changes To Valuation Rules In Respect Of Angel Tax

    The Union Budget 2023 expanded applicability of Section 56(2)(viib) of the Income-tax Act, 1961 (the Act), commonly referred to as angel tax provisions, regarding the issuance of shares...
    IndiaFinance and Banking
    Nexdigm Private Limited
    Nexdigm Private Limited
  • Article

    Ease Of Doing Business – Discontinuation Of Reports/Returns Under FEMA, 1999

    The Reserve Bank of India ("RBI") in its circular[1] dated November 13, 2020, notified, that subsequent to the reviewal of the existing forms and reports prescribed under the Foreign Exchange...
    IndiaCorporate/Commercial Law
    Singhania & Partners LLP
    Singhania & Partners LLP
  • Article

    How Early-Stage Startups Raise Money

    Options include going to friends and family, crowdfunding, dipping into one's savings, or, if one is lucky, finding an angel investor.
    IndiaCorporate/Commercial Law
    Nishith Desai Associates
    Nishith Desai Associates
  • Article

    Operating Agreements – Relevance For A Start-Up Venture

    The purpose of an operating agreement is to lay governance of the internal operations of a business in a manner that is in tandem with the specific needs of the business owners.
    IndiaCorporate/Commercial Law
    S&A Law Offices
    S&A Law Offices
  • Article

    SEBI Provides More Leeway To Pooled Investment Vehicles: Drops "India Connection" Clause

    The Security Exchange Board of India ("SEBI") has issued Guidelines for overseas investment by Alternate Investment Funds (AIF) / Venture Capital Funds (VCF) dated 17th August, 2022...
    IndiaCorporate/Commercial Law
    NovoJuris Legal
    NovoJuris Legal
  • Article

    Start-up Investment: Essentials Of A Term Sheet And Methods Of Valuation – An Indian Perspective (Part 1)

    In today's business environment, several startups are cash strapped and running their business on negative margins, fund raising from investors at an early juncture has become crucial for enabling a start up to achieve its business objectives.
    IndiaCorporate/Commercial Law
    Agama Law Associates
    Agama Law Associates
  • Article

    Typical Legal Pitfalls For Startups

    Startups are the lifeblood of innovation and economic growth in today's world. However, navigating the #legal landscape can be a daunting task for new entrepreneurs. Every new, upcoming business invariably...
    IndiaCorporate/Commercial Law
    Corp Comm Legal
    Corp Comm Legal
  • Showing 81–100 of 248 results

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