This book was a necessity. This book investigates the business structures of e-commerce companies. Presently, none of the four e-commerce companies investigated – Flipkart, Amazon, Paytm and Snapdeal – are Indian owned. Majority investors are foreign stakeholders. The study establishes rampant violation of FDI rules, creation of fronts and name lenders, and a severe network of controlled sellers to subvert regulations pertaining to inventory business rules in the online space. The book has four important premises: the nature of unfair discount practices, tax avoidance, complex web of companies, and circumvention of FDI rules.

Empirical data has been collected on these four features and presented in statistical tables, descriptive charts, photographic evidence and qualitative research methods. RoC data has been extensively referenced and meticulously analyzed. Each chapter of the book deals with one company or one theme. It has detailed information that various sections of readers – policymakers, industry associations, professionals, tax investigators and students – will find useful.