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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
Gujarat’s First AI Data Centre at GIFT IFSC: Legal Framework and Investment Opportunities for Global Investors
Introduction Gujarat’s maiden artificial intelligence (AI) data centre at the Gujarat International Finance Tec-City (GIFT) International Financial Services Centre (IFSC) rep
SEBI (FPI) Regulations 2019: A Comprehensive Analysis
Introduction The Securities and Exchange Board of India (SEBI) introduced the Foreign Portfolio Investors (FPI) Regulations, 2019 as a significant evolution in India’s approa
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
