In a significant ruling, the Supreme Court in N.P. Saseendran has clarified and ruled on the legal distinctions between three key estate planning instruments: a Will, a gift, and a settlement. These distinctions are critical, as each carries distinct...



Aarya Jha
Associate, Delhi & NCR
aarya.jha@induslaw.com
India (Advocate)
B.A.LL.B(Hons.), National Law University Odisha, 2022
LLM, National Law University, Delhi, 2023
ICSI CS Executive Programme, 2021
Aarya Jha is part of the tax practice and is based out of the firm’s Delhi office.
Aarya
Jha, advises clients on a range of matters, including tax related
aspects of mergers and acquisitions, international taxation
and corporate tax.
In particular, Aarya has experience in advising on international tax issues including analysis of permanent establishment risk.
Aarya has written on a variety of subjects including nature of buy-back of securities – deemed dividend or capital gains; nature
of license fee – revenue expenditure or capital expenditure published by Mondaq and Lexology.
In her spare time, Aarya enjoys travelling and reading novels.
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