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The country's telecom sector has witnessed severe headwinds over the past several years, led by intense competition and pricing pressure that have adversely impacted revenue and profitability.

In India's real estate regime, developers commonly collect various charges from buyers to fund the provision of essential facilities.

In a recent order, Maharashtra's real estate regulator – Maha RERA – qualified a private equity fund holding a minority equity stake as a ‘promoter' under the Real Estate...

India lacks a dedicated AI statute, but its regulatory landscape is rapidly evolving through legislative amendments, sector-specific guidance, and judicial developments. How can organizations effectively navigate this complex, multi-regulator framework as AI adoption accelerates across industries? AZB & Partners' monthly tracker consolidates key legal, regulatory, and policy developments to provide clarity in this dynamic environment.

With an ever-increasing demand by consumers for speed, efficiency and accuracy in logistics operations, companies are adopting more advanced levels of automation solutions...

Recent slowdown and economic downturn had created a lot of uncertainty.

In the recently presented Union Budget 2023, it has been proposed to expand the applicability of Section 56(2)(viib) of the Income-Tax Act, 1961, commonly referred to as Angel Tax Provisions, to the issue of shares by a closely-held company to non-resident investors.

The Delhi High Court[1] (‘Delhi HC’) recently reaffirmed the settled legal principle that, in the absence of a specific statutory provision under the IT Act 1961, the income of a company cannot be taxed in the hands...

The e-commerce boom and build-up of online sales, has opened up a massive opportunity for the online service providers/aggregators.

The Indian startup ecosystem is undergoing a significant transformation, with reverse flipping gaining prominence. The Economic Survey 2022-23 highlighted favorable conditions for startups to relocate to India, supported by government initiatives.

The GSTAT Ranchi Bench has ruled on the interpretation of 'input tax credit availed' under Rule 89(4)(B) of the CGST Rules for determining 'Net ITC' in refund claims under Section 54(3) of the CGST Act. The Tribunal rejected the Department's position that ITC reversed must be deducted from ITC availed during the relevant refund period, holding that credit reversed from earlier periods cannot reduce the ITC calculation for a different refund period.

The Organization for Economic Co-operation and Development has played a key role over the last decade or so with the introduction of key tax policies and proposals, which have helped in shaping the global tax regime.

The Supreme Court of India delivered a significant judgment on October 17, 2025, in the matter of Pride Foramer S.A. (a non-resident French company) against the Commissioner...

Mergers & Acquisitions (M&A) can be complex, time and cost intensive. While there have been discussions around inflow of technology in executing M&A deals, we wait to witness a substantive shift.

Aparajita, Partner at Ikigai Law and Amol Kulkarni, Research Director at CUTS published an op-ed in Mint titled "Our open network for digital commerce must win trust". Key points they make...

JSA has advised 63 Moons Technologies Limited in sale of its Open Dealer Integrated Network, Order Management System ("ODIN Business Undertaking") to Synapsewave Innovations Private Limited, on slump sale basis.

The past year has witnessed a massive increase in sanctions-related enforcement activity and has indeed caused a stir in the global sanctions landscape.

Posh Exports Private Limited ("Petitioner Company") was incorporated as a private limited company.