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ESOP Taxation After Exit: Why Perquisite Tax at Exercise and Capital Gains at Sale Creates Double Taxation by Stealth
Introduction Employee Stock Option Plans (ESOPs) are among the most powerful instruments that Indian startups and companies use to attract, retain, and motivate talent. ESOPs give
Fractional Ownership of Real Estate and Income Tax: How Co-Ownership Platforms Fall Through the Cracks of Section 54 and 54F
Introduction Fractional ownership of real estate has moved from a niche arrangement between family members and business partners to a fully commercialised, technology-enabled inves
Derivatives Vs Shares: Tax Clarity On The Horizon
The Indian financial markets have witnessed unprecedented growth in derivative trading over the past decade, with retail participation reaching historic levels. This surge has brou
Supreme Court’s Tiger Global Tax Case: Flipkart Stake Sale and Capital Gains Ruling
Introduction In a landmark judgment delivered on January 15, 2025, the Supreme Court of India ruled that Tiger Global’s approximately $1.6 billion stake sale in Flipkart to W
Capital Gains Tax on Agricultural Land Sale: Section 54B IT Act
Chapter 1: Constitutional and Statutory Genesis of Agricultural Taxation The taxation of agricultural land in India is not merely a matter of fiscal statute but a subject deeply ro
