The regulator revised the block deal framework to address failed large-value trades caused by narrow price bands and limited timing windows. By widening price bands, adding dual windows, and increasing thresholds, the reform aims to improve execution efficiency while preserving market integrity.
This explains how ESOPs are taxed as salary at exercise and as capital gains at sale. The key takeaway is the two-stage taxation framework under Indian tax law.
This explains how ESOPs are taxed at exercise and at sale under Indian tax law. The key takeaway is that ESOPs attract salary tax first and capital gains tax later.
This explains how judicial interpretation has transformed the IBC from statute to working framework. The key takeaway is that landmark rulings now define strategy, timelines, and outcomes.
The Tribunal held that a bona fide delay caused by genuine circumstances deserves condonation. The key takeaway is that technical limitation cannot override substantive justice.
This explains what materiality means in an audit and why it matters for financial decision-making. The key takeaway is that materiality guides auditors in focusing on misstatements that truly influence users.
This article explains how courts have moved beyond quashing illegal tax orders to imposing personal costs, contempt sanctions, and even imprisonment on erring officers.
This guide explains the legal purpose of Tables 10 and 11 and the strict reliance on GSTR-3B filings within the specified period. It holds that only turnover reported and discharged in GSTR-3B up to 30 November 2025 qualifies, while late filings shift the disclosure to other tables.
Examines whether works created using generative AI meet India’s legal standards of originality and authorship under existing copyright law.
Explains the core customs and foreign exchange compliance obligations for exporters operating from the North Eastern Region and why strict adherence is essential.
