Cross Border M&A 2025
Download .pdf Prior years - A quick preview 2023 was a year of significant global challenges, including interest rate hikes and ongoing geopolitical...
Income arising from crypto sales prior to April 1, 2022 to be taxed as capital gains and not as income from other sources
Download .pdf Background An individual salaried taxpayer (the “Individual”) purchased bitcoins during the financial year 2015-16 and sold them in...
Banking Laws (Amendment) Bill, 2024: Key insights
Download .pdf The Banking Laws (Amendment) Bill, 2024 (the “2024 Bill”), which was introduced in the Lok Sabha on August 9, 2024 and passed on...
Compensation received under an arbitral award not “Other Income”
Download .pdf Background In 1998, Mahanagar Telephone Nigam Limited (“MTNL”) invited tenders for Code-Division Multiple Access (“CDMA”) technology...
Open AI v. ANI: The India take
Download .pdf The globally contested legal battle on training large language models (“LLM”) using copyrighted content recently reached India, with...
The liquidation saga of Jet Airways – speedy resolution is the key
Download .pdf The Supreme Court’s (the “SC”) decision ordering the liquidation of Jet Airways (India) Limited (“Jet Airways”) under the Insolvency...