Delaware Flip vs Reverse Flip: The Tax Math Nobody Does
Key Takeaways A Delaware Flip moves the parent company to the US. A Reverse Flip moves it back to India. The Delaware Flip triggers Indian capital gains tax at an effective rate of about 14.95…
ESOP Taxation for Indian Startups: Complete 2026 Guide
Key Takeaways ESOPs in India are not taxed at the time of grant. The tax event happens later. At exercise, the difference between Fair Market Value (FMV) and exercise price is taxed as perquisite (salary…
Sec 54 – Date of possession of new property is to be considered in the case of constructed property: ITAT Mumbai
Sec 54 of Income Tax Act - Date of possession of new property is to be considered in the case of constructed property: ITAT Mumbai Sunil Amritlal Shah & Rita Sunil Shah (ITA No.4069 &…