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Scale Based Regulatory Framework for NBFCs

CA Mehul Modi (Partner) and CA, CS Sanjeev Shah (Director) Deloitte India

Contribution of NBFCs as a supplemental channel of credit intermediation alongside banks is well known. NBFCs operate in an environment where there is operational...

Karnataka HC ruling necessitates rethinking around discharge of advance tax liability by companies under amalgamation

Gautham Lokhande (Partner) and Juhi Mandhyan (Manager), Deloitte India

Karnataka High Court (“HC”) in the matter of GE India Industrial Pvt Ltd. vs. ACIT, Koramangala (2021) 110 CCH 0366 (KarHC) has held that where a scheme of amalgamation...

Mauritius exits from FATF grey list

Vishal Hakani (Partner), Neha Rupani (Senior Manager), Suman Chowdhary (Manager), Deloitte India

Mauritius has always been a popular destination for investing in India-owing to multiple reasons such as ease of doing business, lower operating costs, adequate regulatory...

India tax on overseas amalgamations

Shripal Lakdawala (Partner) and Janak Thakkar (Director), Deloitte India

Thinking of simplifying overseas holding structure of Indian entities A business merger is most commonly opted to reduce the number of group entities, thereby ensuring...

Special Purpose Acquisition Companies ('SPAC')- Revolution on the cards!!

Vishal Hakani (Partner) and Ankit Panchal (Senior Manager), Deloitte India

SPAC has become the new buzzword in the investment world and is now clearly the flavour of the season. In recent times, SPACs (special purpose acquisition companies) have...

Proposed SEBI amendments- What's in store for M&A

Parthiv Kamdar (Partner), Urmi Rambhia (Senior Manager) and Sonal Maheshwari (Deputy Manager), Deloitte India

At the Securities Exchange Board of India ('SEBI') meeting held on 28 September 2021, amongst others, following were the key decisions taken that could impact the M&A space:

CONCENTRIX SERVICES NETHERLANDS: APPLYING COMMON INTERPRETATION PRINCIPLE TO DIVIDEND MFN CLAUSE

Mr. Ashutosh Mohan Rastogi (Partner) and Vibhu Jain (Associate), Amicus – Advocates & Solicitors

The article focuses on the ruling of Delhi High Court in Concentrix Services Netherlands BV v. ITO (TDS) where the Court adopted â the principle of common interpretationâ ...

Externalisation: Globalizing business

Rahul Vig (Partner) M&A (Tax), Priyanka Duggal (Director) M&A (Tax), Nikita Goyal (Senior Manager) M&A (Tax), Deloitte India

Indian companies have been rapidly expanding their presence globally, specially companies operating in high growth sectors such as IT, the services sector, trading,...

Draft E-Commerce Policy- Indian Market Impact

Atul Mittal (Senior Director), Ruchi Maini (Senior Manager) and Rashmi Lohani (Manager), Deloitte India

The digital space has evolved swiftly over the years in developing markets with e-commerce market witnessing consistent growth. The growth trajectory for e-commerce has...

Resolution of companies under IBC- 'Clean-slate approach' for tax matters

Vishal Agarwal (Partner); Shabala Shinde (Director) and Pradeep Mistry (Manager), Deloitte India

The Insolvency and Bankruptcy Code, 2016 (“IBC”) was enacted to enable resolution of stressed companies in a time bound manner, keeping in mind the interest of various...