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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
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
