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Siddharth Kaul

Partner & Tax Leader of Industrial Manufacturing Sector, KPMG India

India’s Manufacturing Ambition – Fiscal Policy Perspective

Expert Columns Transfer Pricing
Suraj R. Agrawal

Founder, AventaaGlobal Advisors LLP

Should RSUs Be Marked Up in a Cost-Plus Model? Singapore’s 2026 TP Change Has a Much Wider Lesson

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Rulings Transfer Pricing

ITAT: Upholds purchase from SEBs as valid internal-CUP for inter-unit electricity transfer, follows precedents

  • In Favour of Assessee
  • Citation Number : TS-784-ITAT-2026(Mum)-TP
Rulings GST

HC: Selling-dealer’s fraud not purchasing-dealer’s fraud; No mechanical ITC denial, provides Sec.16(2)(c) invocation guidelines

  • In Favour of Petitioner
  • Citation Number : TS-814-HC(P and H)-2026-GST
Rulings CL

NCLT: Approves Composite Scheme of Arrangement among Parle Group cos.

  • Citation Number : LSI-1663-NCLT-2026-(MUM)