ul listrongLegal:strong Commercial Logic vs. Statutory Letter: The ₹240 Crore Tax Lesson in the Sterling Holiday Decisionli listrongAcquisition:strong Kotak-Deutsche Bank Deal: Whether retreat by global capital or strategic shiftli listrongCover Article:strong Pricol Autotech: Leading India’s Shift Toward Software-Defined Vehiclesli listrongComposite Scheme:strong Astral Limited’s Strategic Split: Separating Plumbing and Chemicals for Independent Growthli ul