SEBI Grants Exemption for Indirect Acquisition in Patel Engineering Limited
The Securities and Exchange Board of India (SEBI) issued an order[1] on July 25, 2025, granting
Chandigarh NCLT allows demerger scheme providing discharge of consideration by foreign parent company
The NCLT Chandigarh approved a Scheme of Arrangement[1] involving the demerger of the CRM business of
Unbilled revenue as a part of slump sale transaction, valid for determining consideration
An agreement for slump sale of windmill division by Ashok Leyland Ltd[1] to Ashok Leyland Wind
Concessional treatment of tax on CCDs and OCDs
The recent Income Tax Appellate Tribunal (ITAT) Delhi Bench decision in Amplus Energy Solutions Pte Ltd[1]
SEBI in association with Industry standard board prescribed minimum disclosure requirement for the related party disclosure
Pursuant to the feedback and requests received from various stakeholders, SEBI has issued circular whereby The
Cloud computing services not taxable as royalty
The case pertains to the landmark case of Amazon Web Services, Inc[1], by the Delhi High
Conversion of Company into LLP at book, not exigible to tax
In the case of ISC Specialty Chemicals LLP[1] (‘the Assessee’) for the assessment year 2018-19. It
Tenancy Rights are capital asset, transfer of which is liable to be taxed as capital gains
Vasant N. Barabde[1] (‘the Appellant’), filed his income tax return reporting income for the assessment year
Delhi ITAT – Look-through approach cannot be adopted for transaction not lacking substance
The case revolves around the recharacterization of a transaction by the Income Tax Department of India,
Transfer of entire business under slump sale, held to be valid
The case centers on the validity of a slump sale transaction under Indian tax law, specifically