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Overview: Impact of Post-Supply Price Adjustments in Export ContractsInternational export transactions often experience price modifications after goods are supplied, either increasing or decreasing, d...

Overview of the Case(i) Background of the Dispute(a) In the matter of Sazid Ali Khan v. Office of Principal Commissioner, Central GST and Central Excise Commissionerate, Vadodara-I & Ors, the Gujarat...

1. OverviewThe evolution of the Goods and Services Tax (GST) regime has brought about significant changes in India’s indirect tax system since July 2017. Alongside the promise of a streamlined tax str...

1. IntroductionA company's name is not just a label—it embodies its identity, reputation, and strategic direction. Businesses in India may opt to change their name for a range of reasons: rebranding,...

IntroductionThe Supreme Court of India, in its recent decision in Vijaya Bank and Others v. Prashant B. Narnaware (Civil Appeal Nos. 11708 of 2016 and 11499 of 2016, decided on May 14, 2025), addresse...

Arbitration has established itself as a preferred mechanism for the resolution of commercial conflicts, offering flexibility and expediency compared to conventional litigation. Central to its effectiv...

Introduction to Winding Up of Public Limited CompaniesWinding up signifies the legal termination of a company’s existence, involving the cessation of business operations, realization and distribution...

(i) Legal Framework and Definition of Deposits(a) The question of whether Non-Convertible Unsecured Debentures (NCUDs) can be considered as deposits often arises in the domain of company law and finan...

Introduction to Governing Documents: Articles of Association and Shareholders’ Agreementsi) Understanding Articles of Association (AoA)The Articles of Association (AoA) serve as the foundational gover...

Introduction: Evolving Cybersecurity Mandates for Smaller REsIndia’s capital market regulator, SEBI, has established the Cybersecurity and Cyber Resilience Framework (CSCRF) to address the unique chal...

1. IntroductionShare trading losses, if properly managed, can significantly reduce future tax liabilities for assessees engaged in equity, derivatives, or delivery-based transactions. The right to car...

Introduction and Legislative IntentThe Income-Tax (No. 2) Bill, 2025 was formally introduced in the Lok Sabha on August 11, 2025, by the Finance Minister, Smt. Nirmala Sitharaman. The Bill aims to con...

Introduction(i) Overview of Legislative AmendmentsStatutory provisions, especially in tax laws, undergo frequent modifications for various reasons such as addressing loopholes, taxing previously untax...

IntroductionThe Ministry of Corporate Affairs (MCA) has rolled out significant amendments to the annual filing forms MGT-7A and AOC-4, effective from July 14, 2025. The overhaul is aimed at strengthen...

Claiming Input Tax Credit on Prefabricated Constructions: A Comprehensive Analysis1. Introduction to GST and Input Tax Credit ChallengesThe Goods and Services Tax (GST) regime, launched in July 2017,...

1. Introduction to Residential Status ComplexitiesThe determination of residential status under the Income Tax Act, 1961 has emerged as a critical area of contention, particularly for Indian entrepren...

1. Introduction to Multi-Tier Distribution FrameworksIn the contemporary global business environment, multinational corporations (MNCs) extensively utilize cross-border operations through affiliated e...

1. Introduction to Permanent Establishment ComplexitiesThe concept of permanent establishment (PE) has become a critical focal point in international taxation, particularly following the recent Suprem...

Introduction: Overview of the GST Budgetary Support Scheme (BSS)The Jammu & Kashmir High Court has recently clarified a pivotal issue regarding the calculation of budgetary support refunds under the G...

Introduction to the Overhauled Income Tax LawThe Government of India has ushered in a transformative phase in direct taxation by unveiling the New Income Tax Bill, 2025 on August 11, 2025. This legisl...