Knowledge Repository

Corporate Criminal Investigations

Criminal investigation of corporate crimes and misconduct are an active focus area for Indian law enforcement agencies. Recent criminal prosecutions of individuals and corporates indicate that the interpretation of these laws is continuing to develop and evolve. As corporations expand their businesses in India, the implication of navigating police investigations assumes greater significance.

Taxation of Carried Interest of Indian Fund Managers and Rising Uncertainty

Taxation of carried interest in the hands of fund managers has recently been a matter of dispute and uncertainty, with the Tax Tribunal re-characterizing income by way of carry as service fees (instead of return on investment). With this decision, historical tax positions on carried interest may need to be re-examined, both under Income tax and GST laws.

REGULATING INDIA’S RENTAL MARKET - THE MODEL TENANCY ACT, 2021

The Model Tenancy Act, 2021 is intended to give a new lease of life to the real estate rental business in India. We discuss the regulatory reforms sought to be achieved by the new model law.

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