India: Capital Gains Tax

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Article
The Legal, Tax And Governance Cost Of Intestacy For India's Wealth Families
India's wealthiest families spend decades constructing empires of equity, real estate, and operating businesses. Yet many reach the point of succession without a valid Will. In such cases, statutory succession rules apply, with the state administering the distribution of assets according to prescribed criteria—such as religious law, familial relationship, and fixed shares, rather than individual intent, commercial considerations, or legacy planning.
India Family
AP
AK & Partners
Article
Supreme Court Clarifies Taxability Of Share Substitution In Amalgamations: Role Of Commercial Realisability
In recent years, corporate India has witnessed an increasing number of amalgamations, group consolidations, and share-swap mergers driven by restructuring, capital efficiency, and regulatory considerations. Such transactions are often designed on the assumption that share-for-share exchanges are tax neutral, particularly where no cash changes hands.
India Tax
HS
Hammurabi & Solomon
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