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Round-Tripping under FEMA: Judicial Approach and RBI Trends
Introduction Round-tripping refers to the practice where funds originating from India are routed through various offshore entities and subsequently reinvested back into India, ofte
TDS Defaults: Legal Remedies and Penal Consequences for Companies
Introduction Tax Deducted at Source (TDS) forms a critical component of India’s direct tax collection mechanism, designed to ensure the timely and consistent flow of revenue
SEBI’s Role in Corporate Governance Enforcement
Introduction Corporate governance has evolved from a peripheral concern to a central focus of securities regulation in India over the past three decades. The Securities and Exchang
Faceless Assessment Scheme in India: Constitutional Challenges
Introduction The introduction of the Faceless Assessment Scheme in India represents one of the most significant structural reforms to the country’s tax administration system
Export Control Laws and FEMA Compliance in India: Legal Intersection in Cross-Border Deals
Introduction The regulatory framework governing cross-border commercial transactions in India presents a complex tapestry of overlapping legal regimes. At this intersection, two si
TDS on Virtual Digital Assets: Legal Framework Explained
Introduction The emergence of Virtual Digital Assets (VDAs) represents one of the most significant developments in the global financial landscape over the past decade. These assets
FCRA vs. FEMA: Key Differences and Legal Implications
Introduction The regulatory framework governing foreign inflows into India comprises two distinct legal regimes – the Foreign Contribution (Regulation) Act, 2010 (FCRA) and the F
Treatment of Share Premium in FDI Transactions
Introduction The foreign direct investment (FDI) landscape in India has undergone significant transformation over the past few decades, evolving from a restrictive regime to a prog
Specific Performance in Business Agreements: Trends Post-2018 Amendment
Introduction The Specific Relief (Amendment) Act, 2018, which came into effect on October 1, 2018, marked a paradigm shift in the Indian contractual enforcement landscape. For de
Frustration of Contract in Commercial Leases Post-COVID: India’s Legal Position
Introduction The COVID-19 pandemic and subsequent government-imposed lockdowns triggered unprecedented disruptions to commercial activities worldwide, creating significant challeng
