Succession Planning through Private Trusts (Part 2): Implications under the Income Tax Act, 1961 As discussed in our previous publication, the creation of private trusts has emerged as a widely...

Succession Planning Through Private Trust (Part 1): Implications Under The Indian Trusts Act, 1882 BACKGROUND In a country in which family structures, business dynamics, and forms of wealth are...

Jurisdiction Of The National Company Law Tribunal In Corporate Restructurings: Protecting Tax Revenue As Public Interest The National Company Law Tribunal (“NCLT”) is an adjudicating authority in...

CROSS-BORDER SHARE SWAPS: AMENDMENTS TO REGULATORY FRAMEWORK In a share swap transaction, consideration is discharged through the issuance or transfer of securities by the acquiring company, rather...