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10 November 2025 at 14 : 20 PM
Deal Talk: From Sealing the Deal to Breaking It Apart: Legal & Tax Considerations for Unwinding M&A Transactions in India
Read MoreNovember 10, 2025 From Sealing the Deal to Breaking It Apart: Legal & Tax Considerations for Unwinding M&A Transactions in India Introduction Parties to mergers and acquisitions (“M&A”) often approach transactions with the optimism and commitment of a couple at the altar – convinced that it is a once-in-a-lifetime event. However, much like marriages, […]
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7 November 2025 at 16 : 46 PM
Tax Hotline: No ‘Look-Through’: Mumbai Tribunal Shields eBay’s Indirect Transfer Gains Under India-Singapore DTAA
Read MoreNovember 07, 2025 No ‘Look-Through’: Mumbai Tribunal Shields eBay’s Indirect Transfer Gains Under India-Singapore DTAA Gains derived by a Singapore-resident seller from the sale of shares of a Singapore-resident company are taxable only in Singapore, even if the shares derive substantial value from Indian assets. Article 13(4B), which allocates primary taxing rights to the […]
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4 November 2025 at 05 : 38 AM
General Hotline: India Operationalizes USD 12 Billion Research, Development, and Innovation Fund: A New Paradigm for Deep-Tech
Read MoreNovember 04, 2025 India Operationalizes USD 12 Billion Research, Development, and Innovation Fund: A New Paradigm for Deep-Tech The Government of India (“GOI”) has operationalized approximately USD 12 billion (INR 1 Lakh Crore) Research, Development, and Innovation (RDI) Fund, releasing detailed Implementation Guidelines (“Guidelines”) and a Notice Inviting Applications (“NIA”) for Fund Managers on […]
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1 November 2025 at 14 : 12 PM
M&A Tax: Viewpoints: Delhi ITAT decision raises concerns for domestic companies claiming Section 115BAA’s concessional tax rate
Read MoreOctober 31, 2025 Delhi ITAT decision raises concerns for domestic companies claiming Section 115BAA’s concessional tax rate In a decision1 that is likely to give investment holding companies, family offices, and corporate finance or treasury teams cause for concern, a Delhi bench of the Income Tax Appellate Tribunal (“Tribunal”) has held that a company electing […]
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31 October 2025 at 23 : 13 PM
Technology Law Analysis: Proposed Rules for AI-Generated Content Amid Deepfake Concerns: Impact on Platforms and User Experience
Read MoreOctober 31, 2025 Proposed Rules for AI-Generated Content Amid Deepfake Concerns: Impact on Platforms and User Experience Draft amendments to the IT Rules, 2021 propose to introduce due diligence measures for intermediaries who enable or facilitate AI generated or modified content hosted on their platform. ‘Synthetically Generated Information’ to be prominently labelled or embedded […]
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31 October 2025 at 13 : 52 PM
Pharma & Healthcare Update: The Next Frontier in MedTech Regulation: Dissecting CDSCO’s Draft Guidance on Medical Device Software
Read MoreOctober 31, 2025 The Next Frontier in MedTech Regulation: Dissecting CDSCO’s Draft Guidance on Medical Device Software The Central Drugs Standard Control Organization has released the draft guidance on for regulating software-based medical devices. The draft aligns India’s approach with international standards and seeks to address regulatory ambiguity surrounding AI-driven, digital, and cloud/network-based software. […]
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30 October 2025 at 11 : 57 AM
Technology + Regulatory Hotline: Revised Framework for Takedown Notices to Online Intermediaries
Read MoreOctober 30, 2025 Revised Framework for Takedown Notices to Online Intermediaries Framework for takedown notices issued to intermediaries under Section 79 of the Information Technology Act, 2000 (IT Act) revised. Amendment to be effective from 15 November 2025. Only specific ranks of officers of the Government are authorized to issue notifications. Notifications to include […]
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27 October 2025 at 18 : 30 PM
Technology Law Analysis: Grounded or Soaring? Inside the Draft Drone Bill 2025
Read MoreOctober 27, 2025 Grounded or Soaring? Inside the Draft Drone Bill 2025 Applicability expanded to foreign nationals and all entities involved in the UAS supply chain. Prohibition on ownership or operation of unregistered UAS. Certified drone pilots required for all operations, with no exemptions for non-commercial use. Introduction of stricter penalties. Grant of broad […]
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23 October 2025 at 18 : 49 PM
Regulatory Digest: The Financial Services Bulletin
Read MoreOctober 23, 2025 The Financial Services Bulletin This is the October edition of Nishith Desai Associates’ monthly financial services newsletter in collaboration with U.S.-India Business Council. INTRODUCTION In this edition, we spotlight key regulatory developments across the finance and banking sectors, with a particular focus on foreign investment. Despite global uncertainty stemming from renewed […]
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16 October 2025 at 20 : 59 PM
Social Sector Hotline: Social Stock Exchange Rebooted: What SEBI’s Reforms Mean for You
Read MoreOctober 16, 2025 Social Stock Exchange Rebooted: What SEBI’s Reforms Mean for You More entities eligible: Wider range of trusts, societies, and legacy section 25 companies can now register as NPOs. Sharper oversight of impact reporting: Listed projects must get impact reports vetted by accredited organisations, while smaller NPOs can self-report. Time-bound registration: NPOs […]
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14 October 2025 at 19 : 23 PM
Deal Corner: NDA Represents Allcargo Group in Restructuring Its Domestic and International Business Via A Composite Scheme Approved By NCLT
Read MoreOctober 14, 2025 NDA REPRESENTS ALLCARGO GROUP IN RESTRUCTURING ITS DOMESTIC AND INTERNATIONAL BUSINESS VIA A COMPOSITE SCHEME APPROVED BY NCLT. DEAL BRIEF Allcargo Logistics Limited (listed on BSE Limited and National Stock Exchange of India Limited), India’s largest integrated, end-to-end logistics solutions provider, has received approval by the National Company Law Tribunal (NCLT), […]
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9 October 2025 at 12 : 16 PM
Tech + Gaming hotline: Draft Online Gaming Rules Issued for Public Comment: Spotlight on E-Sports and Online Social Games
Read MoreOctober 09, 2025 Draft Online Gaming Rules Issued for Public Comment: Spotlight on E-Sports and Online Social Games This article was first published on lexology.com (October 8, 2025). Draft Rules under the Promotion and Regulation of Online Gaming Act, 2025 out for public feedback, until October 31. Registration not mandatory for Online Social Games, unlike for […]
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23 September 2025 at 18 : 53 PM
Regulatory Digest: SEBI Says SWAGAT to Global Investors by Unlocking Landmark Reforms in India’s FPI Framework
Read MoreSeptember 23, 2025 SEBI Says SWAGAT to Global Investors by Unlocking Landmark Reforms in India’s FPI Framework Introduction of the SWAGAT-FI framework for “trusted” low-risk investors, consolidating the FPI and FVCI regimes, extending registration validity, easing NRI/OCI/RI participation limits, and streamlining operations through a single-window system. Launch of the India Market Access Portal as […]
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19 September 2025 at 12 : 33 PM
HR Law Hotline: Employer vs. Managerial Control: Understanding Liability in POSH Cases
Read MoreSeptember 19, 2025 Employer vs. Managerial Control: Understanding Liability in POSH Cases This article was first published in lexology.com (September, 18, 2025). With increasing sensitivity towards workplace harassment against women, there have been growing judicial precedents on the extent and application of the anti-sexual harassment law in India. Recently, the Delhi High Court […]
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12 September 2025 at 18 : 13 PM
Article: Revised Antitrust Playbook for Dealmakers – Takeaways from CCI’s updated Merger Control FAQs
Read MoreSeptember 12, 2025 Revised Antitrust Playbook for Dealmakers – Takeaways from CCI’s updated Merger Control FAQs I. Introduction The Competition Commission of India (“CCI”) has long played a pivotal role in regulating combinations1 (“Combinations”) to ensure fair competition in the Indian market. In May 2025, the CCI released a comprehensive Frequently Asked Questions document (“FAQs”),2 to […]
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11 September 2025 at 18 : 03 PM
Companies Act Series: Corporate Restructuring Simplified: Changes to Fast-Track Merger Rules under Companies Act
Read MoreSeptember 11, 2025 Corporate Restructuring Simplified: Changes to Fast-Track Merger Rules under Companies Act The Ministry of Corporate Affairs has expanded the ambit of fast-track mergers under Section 233 of the Companies Act, 2013, to cover a wider set of unlisted companies, group entities, and foreign holding companies with their wholly owned Indian subsidiaries. […]
