India’s DPDP Act, 2023 creates a dedicated privacy enforcement framework, but leaves important questions on compensation, mediation, civil court remedies and the independence of the Data Protection Board. This TLC Insight analyses the remedy gap and the next phase of data protection litigation in India.

Section 74A has fundamentally changed the architecture of GST demand proceedings. While limitation has now been harmonised, the real litigation battlefield has shifted towards penalty classification, evidentiary burden, SCN drafting defects, ITC eligibility and natural justice compliance. This professional guide analyses the evolving framework under Sections 73, 74 and 74A of the CGST Act, 2017.

A practical legal guide to India’s Main Board IPO process under SEBI ICDR 2026, covering eligibility, approvals, intermediaries, the DRHP cycle, pricing, allotment, listing and the key impact of the 2025–2026 amendments.

In a significant ruling, the Delhi High Court has held that a company’s buy-back of its own shares is a reduction of share capital and not an acquisition of property for the purposes of section 56(2)(x) of the Income-tax Act, 1961. The judgment provides important clarity on the legal character of buy-back transactions and limits over-expansive application of deeming provisions.

The GSTAT Procedure Rules, 2025 mark a major step toward operationalising India’s long-awaited GST appellate forum. While the Rules introduce a welcome procedural framework, e-filing structure and greater clarity on limitation, their real success will depend on how effectively the system addresses portal integration, digital accessibility, certified-copy requirements, and the practical design of virtual and hybrid hearings.

Promoters must assess IPO readiness through legal eligibility, governance, capital structure, and current SEBI norms.

The GST enforcement landscape in 2026 has shifted decisively. We have moved from an era of discretionary administrative action to one of strict Statutory Discipline. For corporate taxpayers and legal practitioners, this shift offers a powerful new defensive strategy. Recent jurisprudence, most notably the landmark ruling by the Gujarat High Court in Reevan Creation v. State of Gujarat, has drawn a clear line: procedural safeguards in the CGST Act are not merely directory—the

The Indian tax landscape is currently witnessing a "tectonic shift" that extends far beyond the annual budgetary ritual. With the introduction of the Finance Bill 2026 and the imminent transition to the Income Tax Act, 2025 , the Central Board of Direct Taxes (CBDT) has deployed a sophisticated litigation strategy: The Legislative Override. A recent internal directive from the CBDT instructing departmental counsels to seek adjournments in matters affected by the Bill confir

Union Budget 2026-27 decoded by tax and law experts. GST amendments, buyback taxation, transfer pricing and compliance strategy explained.

The Digital Personal Data Protection Act, 2023 ("DPDP Act"), operationalised through the Digital Personal Data Protection Rules, 2025 ("DPDP Rules") notified on November 13, 2025, represents a fundamental transformation in India's approach to data governance. This legislative framework establishes binding obligations on how organisations collect, process, store and share personal data, while simultaneously empowering individuals with unprecedented control over their digital i

Most Indian promoters today carry a silent structural risk: • Business assets • Personal wealth • Voting control …all sit inside the same operating company. One tax attachment, one lender action, one partner dispute and everything comes under pressure at the same time. A properly designed Holding Company (HoldCo) breaks this concentration of risk. It separates value from volatility, and ensures that control, IP and core assets are protected even when the operating business is

Abstract India’s GST regime has entered a consolidation phase (“GST 2.0”) focused on three fronts: (i) restoring appellate discipline via the operationalisation of the GST Appellate Tribunal (GSTAT), (ii) curbing fake ITC through data-led registration and return controls, and (iii) simplifying compliance for bona fide taxpayers. Recent policy moves—GSTAT launch and e-filing, biometric Aadhaar verification, tighter return flows, and Council-led rationalisations—signal a shift

“Fast-Track Mergers in India 2025: New MCA Rules & Compliance Checklist”

The Ministry of Corporate Affairs (MCA) has introduced a significant update aimed at strengthening corporate financial reporting and...

Introduction In response to emerging challenges in the SME IPO market, the Securities and Exchange Board of India (SEBI) has introduced...

Circular No. 12 of 2024 acts as a comprehensive guide to the Direct Tax Vivad se Vishwas Scheme, 2024. Taxpayers are advised to carefully ad

The introduction of tax laws aims to curb the exploitation of tax planning opportunities and prevent tax avoidance. Anti-avoidance rules,...

Introduction: The issue of black money is deeply rooted in India's socio-economic fabric. The commitment to eradicate and repatriate...

In today's era of progress and equality, ensuring a safe and respectful workplace environment for women is not just a moral imperative...

The National Company Law Tribunal (NCLT), a relatively recent judicial platform, shoulders the significant responsibility of adjudicating...