Latest Legal Posts
July 9, 2026 | Legal
Who Owns the Prompt? Modifying Employee IP Assignment Clauses for the GenAI Era
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July 8, 2026 | Legal
Beyond Boilerplate: How to Draft AI Usage Disclaimers in B2B Tech Contracts
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June 29, 2026 | Legal
Transfer Pricing Documentation for Foreign Operations: TP Study & Form 3CEB
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Other Resources
Test for Determining Conditions Precedent (CP)
This test helps you identify whether a condition should be classified as a Condition Precedent (CP) in a Share Subscription Agreement (SSA). Conditions Precedent must be fulfilled before the transaction can close or shares can be issued. Step 1: Does…
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CBDT released Draft Income-Tax Rules, 2026 – Details & Insights
Introduction: Transition to the New Income-tax Regime 2025–2026 India is entering a decisive phase of direct tax reform with the Income-tax Act, 2025 scheduled to come into force from 1 April 2026. To operationalize the new Act, the Central Board…
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Business Transfer Agreement in India: A clause-by-clause drafting guide
A business transfer agreement (BTA) is not a formality you fill in after the deal is commercially agreed. Every clause choice in the BTA has a downstream consequence: on your income tax computation under Section 50B of the Income Tax…
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