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Evolving Responsibilities of Governing Boards in Digital Data Protection: Sectoral Analysis under India’s New Data Laws
Introduction: A New Chapter in Data SecurityIndia is witnessing a paradigm shift in the protection of digital personal data with the introduction of the Digital Personal Data Protection Act, 2023 (DPD...
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SEBI Elevates Abridged Prospectus: ICDR Amendments Prioritize Clarity and Digital Access for IPO Investors
1. OverviewOn March 16, 2026, the Securities and Exchange Board of India (SEBI) issued the ICDR (Amendment) Regulations, 2026 via Circular No. 299. While these changes to the SEBI (Issue of Capital an...
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Judicial Perspective on Cash Seizure During GST Search Operations
OverviewSearch and seizure are among the most potent investigative mechanisms at the disposal of tax authorities under the Central Goods and Services Tax Act, 2017 (CGST Act), primarily to counteract...
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Major Features of the Corporate Laws (Amendment) Bill, 2026
OverviewThe Corporate Laws (Amendment) Bill, 2026, recently tabled in the Lok Sabha, aims to update India’s company law landscape by introducing specific amendments to the Companies Act, 2013, and the...
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Finance Bill 2026: Rethinking Taxation of Unexplained Income—Balancing Deterrence and Voluntary Compliance
1. OverviewThe Finance Bill, 2026, introduces significant reforms in how unexplained income is taxed in India. While the Bill is recognized for its decriminalization measures, its proposed modificatio...
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A Comprehensive Analysis of Consent Management Operationalisation Under India’s DPDP Act and Rules
1. IntroductionThe introduction of the Digital Personal Data Protection Act, 2023 (DPDP Act) in India marks a significant shift toward a consent-centric data governance model. Consent is not merely a...
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Cross-Border Employee Deployment in India: Reframed Tax Insights on Secondment and Employer of Record (EOR) Models
Introduction to Workforce Deployment by Foreign CompaniesForeign enterprises, particularly from countries like Japan, often initiate their business activities in India by deploying employees before se...
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Penalty on Company and Directors for Incorrect Interim Dividend Deposit: Analysis of ROC Adjudication
Introduction and Case BackgroundThis article reviews a notable case involving M/s. Syratron Technologies Private Limited, where both the company and its managing director were penalized by the Registr...
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Analysis of Employee Secondment under GST: Differentiating Employer–Employee Services from Manpower Supply
OverviewThe taxation of employee secondment and expatriate deputation arrangements under Indian GST has historically been a subject of dispute. The Supreme Court’s judgment in CC, CE & ST v. Northern...
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Director’s Personal Liability under GST: Navigating the Legal Risks and Compliance Imperatives
Introduction: Evolving Landscape of Director Liability under GSTThe principle that a company stands apart as a distinct legal entity from its directors and shareholders is fundamental to Indian compan...
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Decoding GST Audit Triggers: Digital Surveillance, Compliance Pitfalls, and Practical Risk Mitigation in India's GST Framework
1. Introduction: The Shift Towards Data-Driven GST ComplianceSince its inception, India's Goods and Services Tax (GST) has transformed from a basic tax reform into a robust, technology-oriented compli...
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Judicial Perspective on Cash Seizure During GST Search Operations
OverviewSearch and seizure are among the most potent investigative mechanisms at the disposal of tax authorities under the Central Goods and Services Tax Act, 2017 (CGST Act), primarily to counteract...
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Legal Evolution Post-GKN Driveshafts Ruling: A Comprehensive Analysis
OverviewThe Supreme Court’s decision in GKN Driveshafts (India) Ltd. v. ITO fundamentally reshaped the process of reassessment under the Income Tax Act, 1961, and has continued to influence the framew...
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Examining Dividend Plus Significant Royalty Structures: Substance Over Labels in Indian Taxation
Introduction: The Importance of Commercial Substance in Tax LiabilityIn cross-border tax cases, the real substance of business activities often outweighs how transactions are described in legal agreem...
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Penalties Imposed by ROC for Not Maintaining Minimum Number of Members in a Public Company: A Case Study of M/s. Kheria Autocomp Limited
Case Overviewi) Background and Key FactsThis case examines the regulatory action taken against M/s. Kheria Autocomp Limited, a public limited company based in Northkot Pura, Sanand, Gujarat. The compa...
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Understanding Revenue Neutrality in Indian Taxation
1. Understanding Revenue Neutrality in Indian Taxationi. Fundamental Notion and Historical EvolutionRevenue neutrality is a well-established argument often raised by assessees in the context of indire...
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Understanding the Evolving Landscape of Taxation on Gifts: Lessons from Recent Judicial Decisions
Introduction: The Changing Face of Gift TaxationThe Indian tax regime governing gifts has undergone notable changes, especially in light of recent judicial pronouncements. Traditionally, a registered...
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Requirement of Prior Intimation under First Proviso to Section 143(1)(a): Scope and Implications
IntroductionRecent Judicial Pronouncement: The Bombay High Court, in the matter of Bax India Ventures (P.) Ltd. v. Central Processing Centre ([2026] 183 taxmann.com 395), addressed the issue of whethe...
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Cross-Border Workforce Deployment in India: Tax Implications of Secondment and Employer of Record (EOR) Models
IntroductionForeign enterprises often aim to tap into the Indian market by deploying their personnel at early stages, sometimes even before setting up an official entity. This is a prevalent strategy...
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Comprehensive Year-End GST Compliance Checklist: Preparing for FY 2026-27
1. IntroductionA proactive approach to GST compliance can save assessees from last-minute panics and potential legal complications. With GST regulations becoming increasingly automated and closely mon...