India Transfer Pricing & Permanent Establishment Disputes: Characterisation, Profit Attribution and Litigation Strategy
Executive Summary Within most multinational groups, transfer pricing is still perceived primarily as a technical compliance function. It is frequently treated as a year-end margin exercise — a benchmarking study intended to ensure that operating profit falls within a statistical range. Boards often view it as a documentation issue, while finance teams approach it as […]
Enforcement of Foreign Arbitral Awards and Foreign Judgments in India
Enforcement of Foreign Arbitral Awards and Foreign Judgments in India: A Practical Guide for Contracting with Indian Entities Executive Summary Enforcement of foreign arbitral awards and foreign court judgments in India is often treated as a post-dispute procedural step. In commercial reality, it is a pricing and risk variable that should influence contract […]
Section 213 Investigation into Company Affairs by Non-Members: Legal Conditions and Rights
Introduction The Companies Act, 2013 establishes multiple mechanisms through which investigations into corporate affairs may be triggered. While Sections 210 and 212 allow the Central Government to initiate such inquiries either suo moto or based on inputs from regulators or special resolutions, Section 213 carves out a special window for others—particularly individuals or entities who […]