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Union Budget 2026-27: Strengthening Certainty Simplifying Compliance And Using Tax Policy As A Strategic Lever

Union Budget 2026-27 shows an early expression of government tax philosophy. Instead of large-scale tax cuts or temporary tax relief measures, the focus of this budget is on simplification, compliance ease, and efficiency.

KS

King, Stubb & Kasiva

Budget 2026: A Structural Reset Of India's Transfer Pricing Framework

If Budget speeches were films, Budget 20261 would be the director's cut — fewer special effects, tighter editing, and a clearer narrative. Without resorting to sweeping policy overhauls...

NP

Nexdigm Private Limited

Capital Appreciation On Conversion Of OCRPS Into Equity Shares Not Taxable Under Section 56(2)(x)

The assessee, a private limited company incorporated in Mauritius, acts as an investment holding company by investing in securities of Indian companies...

AC

Aurtus Consulting LLP

High Court Holds That The Transfer Of Business As A Going Concern Is Not A Taxable Supply Under GST, Recognises Such Transfer Of Business Between Two Distinct GST Registrations Of The Same Legal Entity, And Permits Transfer Of Unutilised Input Tax Credit

The petitioner, a pharmaceutical company engaged in research and development (R&D), had two GST-registered units, one in Vizianagaram, Andhra Pradesh and another in Bengaluru, Karnataka both operating under the same PAN.

AC

Aurtus Consulting LLP

Has The Hydra Of Post Sale Discounts Under GST Finally Been Subdued?

NP

Nexdigm Private Limited

A Sectoral Take On Union Budget 2026: The Indirect Tax Story

NP

Nexdigm Private Limited

Budget 2026-2027 Analysis- Tax Exemption And TDS Removal On Interest Awarded By Motor Accident Claims Tribunal (MACT) To Natural Persons

AP

AK & Partners

Taxation Of Stock-in-Trade In Amalgamations: The Jindal Equipment Case And Its Implications

LP

Legitpro Law

Andhra Pradesh HC Ruling On Transfer Of Business As Going Concern

AC

Aurtus Consulting LLP

High Court Of Judicature At Bombay Sets Aside Service Tax Demand On Individual Advocate: Reaffirms Primacy Of Exemption And Reverse Charge Framework

HA

HSA Advocates

Aurtus - India Union Budget 2026 – Snapshot & Key Highlights

AC

Aurtus Consulting LLP

Legislative Amendments On Discount Schemes And Credit Notes– Time To Revisit The Promotional Schemes?

LS

Lakshmikumaran & Sridharan

Draft Income-tax Rules, 2026 Notified For Safe Harbour For IT Services

NP

Nexdigm Private Limited

M/s. Sahil Enterprises Versus Union Of India [WP (C) No. 688 Of 2022], Dated January 6, 2026

AC

Aurtus Consulting LLP

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Webinars

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Recorded on 5 Feb 2026 | 9:00 AM

Decoding India’s Union Tax Budget 2026 – Global Implications for Businesses and Investors

AC

Aurtus Consulting LLP

Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

TC

CBA In-House Lawyers

Recorded on 26 Nov 2025 | 10:00 AM

The India Story - A Bright Spot for Global Investments

A

Acuity Law

Recorded on 8 Oct 2025 | 7:30 AM

Decoding Global M&A: Legal Perspectives Across Borders

White And Brief Advocates And Solicitors

Related Country Guides

Capital Gains Tax

Finance Minister Introduces Finance Bill, 2026 Under Union Budget, 2026-27

The Union Minister for Finance and Corporate Affairs presented the Finance Bill, 2026 by Bill No. 3 of 2026 ("Union Budget") in the Parliament on 01.02.2026.

Sagus Legal

Capital Appreciation On Conversion Of OCRPS Into Equity Shares Not Taxable Under Section 56(2)(x)

The assessee, a private limited company incorporated in Mauritius, acts as an investment holding company by investing in securities of Indian companies...

AC

Aurtus Consulting LLP

Aurtus - India Union Budget 2026 – Snapshot & Key Highlights

Comprehensive review of the FEMA (Non-debt Instruments) Rules, 2019 proposed...

AC

Aurtus Consulting LLP

Receipt Of Shares Of Amalgamated Company In Lieu Of Stock-in-Trade Taxable

AC

Aurtus Consulting LLP

Tax Residency Abroad – Not Just A Game Of Days Spent Outside India!

NP

Nexdigm Private Limited

JSW Paints' Strategic Acquisition Of Akzo Nobel India: A Major Deal In The Indian Paints Sector

India Anti-trust

A

Acuity Law

SMBC's Strategic Investment In Yes Bank

A

Acuity Law

Union Budget 2026

AM

Alvarez & Marsal

Budget 2026-27 | Why Buyback Taxation A Victory For Minority Shareholders And A Hurdle For Promoters

AM

Alvarez & Marsal

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Tax Treaties

Delhi ITAT Allows DTAA Benefit On DDT; Caps DDT At 10% Under Indo-Japan DTAA

The Hon'ble Delhi Income Tax Appellate Tribunal (hereinafter referred to as ‘Delhi ITAT') in the case of Mitsui Kinzoku Components India Pvt. Ltd. v. CIT (Appeals)...

AC

Aurtus Consulting LLP

PE Loss Set Off Against ECB Interest Allowed: Abu Dhabi Commercial Bank v. DCIT

Abu Dhabi Commercial Bank ("Assessee") is a UAE -headquartered bank and UAE tax resident with a Permanent Establishment ("PE") in India, extended External Commercial Borrowings ("ECBs")...

A

Acuity Law

Tax Residency Abroad – Not Just A Game Of Days Spent Outside India!

In a landmark ruling with far‑reaching implications for high‑net‑worth individuals and globally mobile Indian entrepreneurs, the Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that Mr. Binny Bansal...

NP

Nexdigm Private Limited

Tiger Global Ruling: Does GAAR Override Tax Treaties And What Is The Way Forward?

R & D Law Chambers LLP

The Supreme Court Of India's Judgement In Tiger Global: Jarring Way Ahead For India-Mauritius Tax Treaty

HA

HSA Advocates

Tiger Global: Redefining Treaty Protection In India

I

CMS INDUSLAW

From Vodafone To Tiger Global — A Constitutional Reset

India Commercial

IL

IndiaLaw LLP

Legal Case Analysis: Tiger Global - Flipkart Tax Dispute

LP

Legitpro Law

Supreme Court Ruling In Case Of Tiger Global: Key Observations And Takeaways

AC

Aurtus Consulting LLP

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Property Taxes

Registration Is Not Ownership: Why A Sale Deed Is Only The Beginning

In Indian real estate practice, there is a widely-held belief that once a sale deed is registered, the transaction is complete and the buyer acquires the absolute, title to the property.

India Real Estate

KS

King, Stubb & Kasiva

The Maharashtra Government Has Recently Issued The Global Capability Center (GCC) Policy 2025, Which Will Remain In Effect For Five Years I.e., Till FY 2029-30

The Policy, which has received the Maharashtra Cabinet clearance, primarily focuses on: Establishing Maharashtra as the premier global destination for GCCs by hosting about 400 new GCCs.

NP

Nexdigm Private Limited

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

The Income Tax Appellate Tribunal (ITAT), Chennai, has delivered an important ruling clarifying the taxation of property inherited by minors. In Pradeep Jeyavelu v. Income Tax Officer (2025)...

IL

IndiaLaw LLP

Unlocking Tax Benefits Through Property Reinvestment

GA

Globeview Advisors LLP

GST Liability On The Benefits Arising Out Of Land

KA

Kings & Alliance LLP

GST On Catering Services & Banquet Halls: Rates And HSN Codes

V

Vakilsearch

Altering Stances: How Recent Budget Have Reversed The Settled Tax Positions

CC

Coinmen Consultants LLP

Can Circle Rate Be The Sole Criteria For Determination Of Stamp Duty Applicable Upon Conveyance On Immovable Property?

AO

Alba Law Offices

Will The Recent Ruling On Benami Law Dig Up Old Deals?

LS

Lakshmikumaran & Sridharan

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Withholding Tax

Union Budget 2026

The Government of India announced the Union Budget 2026 on 1 February 2026 ("Budget 2026"). Budget 2026 primarily has a theme of maintaining stability, fiscal discipline, sustained growth and moderate inflation.

A

Acuity Law

Should You Set Up An Entity In GIFT City

GIFT City (Gujarat International Finance Tec-City) has matured from a bold idea into India's functioning International Financial Services Centre (IFSC).

KS

King, Stubb & Kasiva

Supreme Court Upholds Revenue's Right To Tax Tiger Global's Flipkart Exit Gains

The Supreme Court of India ruled against Tiger Global's Mauritius-based entities, holding that capital gains from exit from Flipkart shares are taxable.

NP

Nexdigm Private Limited

Litigation-Proof Cross-Border Tax & FDI Structuring Strategies: A Practical India Entry Playbook For Mid-Sized Groups

R & D Law Chambers LLP

Understanding The Nuances Of Taxation Aspects For Cross Border Transactions In India

AA

Ahlawat & Associates

India's New Labour Codes And Their Tax Implications

India Employment

KS

King, Stubb & Kasiva

India Inbound Structuring For Global Groups: Singapore, Netherlands & GIFT City Explained

R & D Law Chambers LLP

Reimagining Offshore Debt for India Inc: Why converting Euro Medium – Term Note (EMTN) Programmes Into Global Medium – Term Note (GMTN) Platforms Is The Next Strategic Leap

KS

King, Stubb & Kasiva

India Direct Tax Handbook 2025: Corporate Tax, Transfer Pricing, GAAR, Litigation & Special Regimes

R & D Law Chambers LLP

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Latest Videos

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Validity Of A Notice For Re Assessment Under Income Tax Act, 1961 Against A Struck Off Company (Video)

SL

Shraff Legal Advocates

Analyzing Budget 2022 (Video)

NP

Nexdigm Private Limited

Tax Issues In M&A Earn Outs With Ritu Shaktawat (Video)

KC

Khaitan & Co LLP

#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

Transfer Pricing Policy Formulation (Video)

AL

Amicus Legal

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