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Cross-Border Taxation and India’s GAAR: Conflict or Coherence?
Introduction In an era of globalized business operations and sophisticated cross-border tax planning, nations worldwide have been compelled to develop robust anti-avoidance framewo
Judicial Review of Advance Rulings under GST: Scope and Limitations
Introduction The introduction of the Goods and Services Tax (GST) in July 2017 marked a watershed moment in India’s indirect tax regime, consolidating multiple taxes into a u
Preferential Allotment vs. Rights Issue: Regulatory Arbitrage or Flexibility?
Introduction Capital raising represents one of the most fundamental functions of securities markets, allowing companies to finance growth, innovation, and operational requirements.
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
