India: Capital Gains Tax

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GST Impact On Highway BOT Toll Concessions: An Overview Of Rajasthan HC’s Ruling
A Division Bench of the Rajasthan High Court has ruled that Build-Operate-Transfer concessionaires must pay GST on works contract services rendered to NHAI, treating toll collection rights as taxable consideration. This landmark judgment fundamentally reshapes the tax landscape for highway PPP projects, potentially affecting project bankability, investor appetite, and the cost mechanics for developers participating in India's infrastructure development bids.
India Tax
DL
DSK Legal
Article
What CBDT’s 31 March 2026 Notifications Mean For Live And Upcoming Exits
India’s General Anti-Avoidance Rule (“GAAR”) framework has long rested on a critical assurance to investors: investments made prior to 1 April 2017 would remain outside the scope of GAAR scrutiny. For nearly a decade, this grandfathering protection was widely understood to extend to gains realised on the eventual transfer of such investments, irrespective of when the exit occurred.
India Tax
LP
Legitpro Law
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