The Bill proposes to amend the Act and abolish the retrospective tax on indirect transfer of Indian assets, if the transaction was undertaken before 28 May 2012.
This article throws light on several questions with respect to the jurisprudence of the force majeure clause consequent to the pandemic
This article suggests simplification of regulatory compliance in addition to plugging the legal loopholes to enable ease of doing business in India.
The legality of section 194N of the Income Tax Act was challenged in the case of Amalgamated Plantations Pvt. Ltd. & Anr.
This article explains the increasingly important role that entrepreneurs and their ventures will play in the development and growth of India in the years ahead.
Read an in-depth analysis of the Model Tenancy Act, 2021 that has been dubbed as a great catalyst towards boosting the rental market.
Read about the viability and impact of the recently amended section 135 of the Companies Act, 2013 radically changing the CSR obligations of the corporates.
Read an analysis of the controversial EIA Draft notification; the judicial standpoint and the legislative loopholes.
Read about the important legal positions that emerge from the PhonePe V. BharatPe decision in this article.
Read about the implications of the CBDT notification that has prescribed the ‘revenue’ and ‘users’ threshold for the purpose of determining SEP.
