India: Capital Gains Tax

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Tax Street – September 2025

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of August 2025.

NP

Nexdigm Private Limited

An Indirect Transfer In An Offshore Two-tier Structure Is Not Taxable In India – Tax Tribunal Rules In EBay-Flipkart Case

In eBay Singapore Services Private Limited v. DCIT, [TS-1343-ITAT-2025(Mum)], the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that capital gains arising to a Singapore tax resident...

KC

Khaitan & Co LLP

Assessments Under Section 201 – A Nightmare Awaiting Manifestation

The Tax Deducted at Source ("TDS") mechanism is one of the most preferred methods of revenue collection among countries across the world.

AP

AZB & Partners

Stock Options In India: A Comprehensive Legal Framework For Emerging And Established Companies

Employee stock options, commonly referred to as ESOPs, are an instrumental tool for startups and established companies in India to attract and retain talent.

India Commercial

White And Brief Advocates And Solicitors

ITAT Chennai Rules Minor's Share In Inherited Property Cannot Be Taxed In Guardian's Hands

IL

IndiaLaw LLP

Singapore vs. India: Tax Planning And Business Structuring For Growth

IMC Group

Telangana High Court Quashes GAAR Proceedings In Absence Of An 'Impermissible Avoidance Arrangement'

KC

Khaitan & Co LLP

India Trade And Tax Scan

KC

Kochhar & Co.

Energy, Infrastructure And Natural Resources Law Corner Bulletin - July 2025

I

CMS INDUSLAW

Compensation Paid On Cancellation Of 'Agreement To Sale', Allowable As Cost Of Improvement

AC

Aurtus Consulting LLP

Homecoming Of Indian Startups: A Deep Dive Into Reverse Ipping

India Commercial

AL

Anhad Law

Taxing Non-Compete Payments In M&A: Capital Gains Or Business Income?

GA

Globeview Advisors LLP

Primacy Of Fair Market Value Assessments In Intragroup Share Transfers

MP

Majmudar & Partners

Tax Street – June 2025

NP

Nexdigm Private Limited

GST On Catering Services & Banquet Hall Rates In India

V

Vakilsearch

24 P2P Lending FAQs, InvIT Norms & Amazon's NBFC Play – Sept 6, 2025 (Podcast)

India Technology

AP

AK & Partners

Navigating FTAs In India – Claiming Duty Benefits Under The Regional Trade Agreements

India International

AC

Aurtus Consulting LLP

India And EFTA Cement Path To $100 Billion Investment Enabling Corporate Growth And Market Access

India International

LP

Legitpro Law

Navigating The Storm: India-US Trade Relations Under The Weight Of New Tariffs

Worldwide International

SKV Law Offices

GIFT City And Aircraft Leasing In India

To quote India's civil aviation minister: "By positioning India as a competitive aircraft leasing hub, GIFT City is unlocking a USD 5 billion annual opportunity-reducing leasing costs by 10-15%...

India Transport

BA

BTG Advaya

"Other Income" Of A Non-Resident – Adjustment Against Loss Incurred By A Permanent Establishment

Attribution of profit to a permanent establishment (‘PE') and computation of the total taxable income of such an entity having PE in India is yet another...

AP

AZB & Partners

Personal Tax, M&A & IFSC: Finance Bill 2025 Key Takeaways

Welcome to the Budget edition of Beyond Headlines! The Finance Bill 2025 introduces several key amendments to the Income-tax Act, 1961, bringing notable changes for individuals, businesses, and financial institutions.

GA

Globeview Advisors LLP

Employee Stock Options

The Finance Act 2024 has introduced several impactful changes, particularly in transaction taxes.

GA

Globeview Advisors LLP

What You Don't Realise When Converting An LLP To Private Limited Before A Strategic Sale

India Commercial

AA

Agama Law Associates

Wealth Preservation Strategies: Inheritance Tax Planning For High-Net-Worth Individuals In India

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Investment Vehicles

GA

Globeview Advisors LLP

Contingent & Deferred Consideration

GA

Globeview Advisors LLP

Regulatory Boost: How India Is Winning Back Its Startups Through Reverse Flipping

India Commercial

CP

Corporate Professionals

Decoding Budget 2025 – Tax And Legal Insights

A

Acuity Law

Yearly Rewind 2024: Tax

A

Acuity Law

NRIs & Potential Tax Benefit: The India-Singapore Capital Gains Perspective

A

Acuity Law

Unlocking Tax Benefits Through Property Reinvestment

GA

Globeview Advisors LLP

Transfer Of Rights Entitlement Is Not Akin To Transfer Of Shares

AC

Aurtus Consulting LLP

Yearly Rewind 2024: Tax

The year 2024 has been remarkable from an Indian tax perspective marked by significant rulings pronounced on certain controversial issues.

A

Acuity Law

NRIs & Potential Tax Benefit: The India-Singapore Capital Gains Perspective

India's dynamic and rapidly growing economy, supported by a robust capital market, continues to attract Non-Resident Indians (NRIs) seeking to diversify their portfolios and participate in the country's growth story.

A

Acuity Law

Unlocking Tax Benefits Through Property Reinvestment

Welcome to this edition of Beyond Headlines! In several transactions that we have been involved, promoters wish to understand tax optimization opportunities on sale of shares.

GA

Globeview Advisors LLP

Transfer Of Rights Entitlement Is Not Akin To Transfer Of Shares

The Asssessee , was established in Saudi Arabia and is certified to be a tax resident in Saudi Arabia for the purposes of India-Saudi Arabia DTAA (‘the Treaty').

AC

Aurtus Consulting LLP

Tax Street – April 2025

NP

Nexdigm Private Limited

Exiting A U.S. Venture: A Tax Guide For Non-U.S. Nationals

The United States remains a highly attractive destination for foreign investment, drawing substantial capital inflows annually.

SA

Solique Advisors

Taxing Cryptocurrencies In India

Cryptocurrencies are digital or virtual forms of currency that leverage cryptographic techniques to ensure security, making them highly resistant to counterfeiting or double spending.

India Technology

HA

HSA Advocates

Understanding ESOP Tax Implications For Companies And Employees

Employee Stock Option Plans (ESOPs) are a powerful tool for startups and established companies alike, offering employees a sense of ownership while aligning their interests with the company's growth.

CP

Corporate Professionals

Capital Reduction: End Of The Road For Taxpayer Fate?

The Supreme Court recently in Jupiter Capital[1] upheld the ruling of Bombay High Court that the complete reduction of capital (resulting in cancellation of shares) would be tantamount to transfer in terms of Section 2(47)...

LS

Lakshmikumaran & Sridharan

Union Budget 2025-26

EY

Ernst & Young

Unlocking Prosperity | A New Era For Real Estate

India Real Estate

EY

Ernst & Young

Income Arising From Crypto Sales Prior To April 1, 2022 To Be Taxed As Capital Gains And Not As Income From Other Sources

MP

Majmudar & Partners

Navigating FEMA Regulations: Analysis Of Real Estate Investments In India By NRIs

India Real Estate

Archer & Angel

Union Budget 2025 – Tax Treatment Of Securities Held By AIF (CAT I And II) In India

LS

Lakshmikumaran & Sridharan

Union Budget: - Highlights Of Budget 2025

Ka

Khurana and Khurana

Budget 2025 | Direct Tax Proposals

KC

Khaitan & Co LLP

Budget 2025: Course Correction For An Economy In Transition

Anagram Partners

Budget 2025: The Deal Maker's Lens

RP

Resolut Partners

Government Issues Guidance On Application Of 'Principal Purpose Test' Under Tax Treaties

KC

Khaitan & Co LLP

Carried Interest Mechanism Of Alternative Investment Funds

I

CMS INDUSLAW

ITAT Delhi Examines Principal Purpose Test And Allows The Benefit Under India-Luxembourg Tax Treaty

KC

Khaitan & Co LLP

Taxation Of Foreign Asset Transfers And Offshore Capital Gains

AP

AK & Partners

Taxing Buy-Back Of Shares| Creating An Artificial Quagmire

Anagram Partners

Taxability Of Sale Consideration Retained In Escrow: A Conundrum

LS

Lakshmikumaran & Sridharan

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#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

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