After a year of upheaval, China and the US have settled into an uneasy but enduring truce. However, unresolved political, regulatory, and security tensions continue to shape the outlook for the year ahead.
In the upcoming Union Budget 2026, policymakers are expected to sharpen their focus on digital public infrastructure and technology-led growth, signaling a strategic push to deepen economic productivity, strengthen platform-based ecosystems, and crowd in private investment.
India has withdrawn the 2024 QCO on machinery and electrical equipment, removing compliance requirements for imported textile machinery. Know the key implications for textile manufacturers and investors.
On January 15, 2026, the Supreme Court of India reaffirmed the country’s substance-over-form doctrine in the Tiger Global-Flipkart case, confirming that tax authorities may deny treaty benefits under GAAR even where valid TRCs are in place. For foreign investors, the ruling underscores the importance of establishing genuine commercial substance.
Gujarat’s Shops & Establishments amendments, notified on December 16, 2025, introduce key labor compliance changes, including higher applicability thresholds, extended working and overtime limits, and regulated night-shift employment for women.
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