India: Corporate Tax

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Article
Common/consolidated SCN For Multiple FYs/tax Periods Permissible, However, Each Period Forming Part Of Notice Must Satisfy Limitation
The Karnataka High Court has ruled on whether tax authorities can issue a single consolidated show cause notice covering multiple financial years under the CGST Act. While affirming this practice is permissible, the Court established critical limitations regarding time-barred periods and clarified how 'tax period' should be interpreted in the context of Sections 73 and 74.
India Tax
LS
Lakshmikumaran & Sridharan
Article
The Mainland LLC Comes Of Age: View From An M&A And Private Capital Lens
Federal Decree-Law No. (20) of 2025 (the "Amendment"), effective 15 October 2025, makes the most substantial changes to the UAE's mainland corporate framework since the Commercial Companies Law (Federal Decree-Law No. (32) of 2021, the "CCL") came into force. It introduces preferred share classes, constitutional exit mechanics, and corporate mobility with continuity of legal personality into the onshore limited liability company – structural features that, until now, were primarily associated with DIFC / AD
India Commercial
DL
DSK Legal
Article
Licenses Required For Sole Proprietorships In India: Complete Legal Guide
Starting a business as a sole proprietor in India requires navigating various regulatory obligations and obtaining specific licenses based on your business type, location, and scale. While the structure itself is simple, understanding which registrations are mandatory—from GST and shop establishment licenses to sector-specific approvals—is crucial for legal operations and avoiding penalties.
India Commercial
MH
Mansukhlal Hiralal & Co.
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