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    Pankaj Gupta

    Pankaj Gupta is a seasoned Chartered Accountant and business analyst with over 20 years of experience delivering data-driven insights. He specializes in decoding complex economic and financial trends for a broad audience.

Author's Posts

  • Explained: India-Korea CEPA Upgrade and Real Trade Challenge

    Explained: India-Korea CEPA Upgrade and Real Trade Challenge0

    India and South Korea want to double trade to USD 54 billion by 2030. However, the numbers show a harder reality. This ABC Live analysis explains the CEPA upgrade, the trade imbalance, the growth challenge, and the structural test that will decide whether this deal truly works.

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  • Critical Analysis of India’s Cross-Border Transfer Pricing Regime

    Critical Analysis of India’s Cross-Border Transfer Pricing Regime0

    CBDT’s latest milestone of 219 Advance Pricing Agreements in FY 2025–26 and 1,034 APAs in total is more than a record. It shows that India is building a stronger transfer-pricing certainty system for multinational groups. Yet the three main tools in that system, Unilateral APAs (UAPAs), Bilateral APAs (BAPAs), and Safe Harbour Rules, do not offer the same kind of help. One reduces tax disputes in India. One gives better protection where two countries are involved. One makes compliance easier through fixed rules. So, the real issue is not how many agreements India has signed. The real issue is whether the system gives the right mix of certainty, speed, and protection against double taxation.

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  • Critical Analysis of India’s FY 2025–26 Export Growth

    Critical Analysis of India’s FY 2025–26 Export Growth0

    India’s total exports rose to USD 714.73 billion in FY 2025–26 (April–January), giving the government a strong headline to project resilience and policy success. However, the deeper issue is whether this growth reflects durable structural strength or a well-framed official narrative. This critical analysis examines the export numbers, FTP 2023, RoDTEP, the Export Promotion Mission, FTAs, MSME support, and the geopolitical risks shaping India’s trade future.

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  • Explained: Can China Replace US for EU in Trade War Era

    Explained: Can China Replace US for EU in Trade War Era0

    As U.S.–China trade tensions intensify, Europe reassesses its dependencies. Can China replace the US for the EU in the trade war era? This explainer analyzes trade data, capital flows, and India’s growing role.

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