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Overview: Buyback of Shares versus Dividend DistributionIndian companies commonly use either share buyback or dividend distribution to return value to their shareholders. While dividend payouts are a...

IntroductionGlobal Capability Centers (GCCs) have emerged as pivotal players within India’s corporate ecosystem, facilitating operational efficiency, technological innovation, and international compet...

Introduction: Embracing a New Era in Tax ComplianceThe presentation of the Union Budget 2026 by the Finance Minister marks a historic ninth consecutive budget, reflecting the aspirations and energy of...

Introduction(i) Evolution of Buyback Taxation in IndiaThe practice of companies repurchasing their own shares serves as a means to return accumulated profits or reserves to the shareholders. The tax i...

1. Introduction: A New Era of Tax Certainty for India's IT and GCC SectorThis year's Union Budget, crafted in the historic Kartavya Bhawan, marks a significant step in India's approach to tax administ...

Introduction to MAT and Its Current StructureMinimum Alternate Tax (MAT) serves as an alternate tax computation method, compelling companies to pay tax on their book profits if such tax exceeds the li...

1. Introduction: The Critical Role of Regulations 9 and 9AMost breaches of insider trading regulations originate not at the trading interface, but within the internal processes of organisations—especi...

Introduction: Demystifying the Pure Agent under GSTThe concept of a Pure Agent under the Goods and Services Tax (GST) regime is often misunderstood and misapplied, particularly when it comes to determ...

1. Overview: Aligning GST Law with Commercial PracticePost-sale discounts—including volume incentives, year-end rebates, and inventory maintenance subsidies—play a vital role in distribution strategie...

1. IntroductionSmall businesses often struggle with the extensive compliance requirements under the Goods and Services Tax (GST) regime due to limited expertise and resources. To address this, the GST...

Overview of Indirect Tax Initiatives in Budget 2026-27On February 1, 2026, the Hon’ble Finance Minister, Ms. Nirmala Sitharaman, introduced India’s Union Budget for the financial year 2026-27. While t...

1. Overview: The Changing Landscape of Startup PolicyIndia’s approach to nurturing startups has undergone significant transformation since the inception of the Startup India initiative. Initially esta...

1. Introduction: The Role of Specific Performance in Indian Arbitrationi) Overview of Specific PerformanceSpecific performance is a unique equitable remedy in Indian law, which mandates that a party f...

Introduction: Critical Choices When Going PublicWhen a company prepares for an Initial Public Offering (IPO) in India, the spotlight usually falls on factors such as valuation, market timing, and prev...

Overview of Budget 2026-27: Vision and Strategic PrioritiesThe Union Budget for 2026-27 reiterates the government's commitment to propelling India towards the goal of becoming a developed nation (Viks...

Introduction: Complexity of Fraud in Modern Corporate StructuresThe ever-increasing intricacies of present-day society have also given rise to greater opportunities for fraudulent activities. Individu...

Overview and ContextIndia’s recent environmental controversies, such as the Supreme Court’s clarification on the status of the Aravalli range, have triggered widespread public concern. These apprehens...

Overview: The Pivotal Role of Regulation 8 in Insider Trading PreventionInsider trading regulation is frequently understood as a set of trading restrictions under Regulations 3 and 4 of the SEBI (Proh...

Five-Year Exemption on Global Income for Foreign Specialists in India(i) Policy Objective and Legislative FrameworkIn an ambitious step to transform India into a leading destination for advanced techn...

The 2026 Union Budget presented by Finance Minister Mrs. Nirmala Sitaraman has left many assessees dissatisfied, as expectations for higher exemption thresholds and relaxed tax slabs were not fully ad...