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Revisiting Independent Sugar: Should CCI Approval be Directory?
The article challenges the ruling in Independent Sugar by examining the statutory provisions and the judicial approach to the issue.
Khushi Vasu, Kunaal Hemnani
2 days ago6 min read
81
Virtual Digital Assets in India: Booming Market, Heavy Taxes, and the Uncertain Future
The taxation framework presents significant challenges that hinder the growth and adoption of VDAs in India.
Kashvi Singh Shekhawat
3 days ago6 min read
38
Impact of Switzerland’s Suspension of MFN Clause in India-Switzerland DTAA: A Shift in Global Tax Dynamics
The suspension of the MFN clause in the India-Switzerland DTAA is a significant shift in international tax treaties.
Suhana Roy
5 days ago8 min read
41
Arbitrate Not Dictate: Decoding the Indian Supreme Court’s Decision in CORE II
This piece begins with an appraisal of the Supreme Court’s reasoning and then addresses the remaining concerns.
Gargi Sharma
6 days ago6 min read
80
Algorithmic Trading in India: Critical Analysis of SEBI's Framework for Retail Investor
As SEBI opens the gates of algorithmic trading to retail investors, this blog critically examines the circular.
Aahini Gandhi, Rudraksh Sharma
Mar 146 min read
144
Decoding the GIFT City SPV Framework: Charting the Path to Efficiency and Drawing Parallels with DIFC
The blog analyzes technical implications of GIFT City SPV framework, navigates some potential issues that may arise and proposes solutions.
Saharsh Likhare, Shriyansh Sameer Mishra
Mar 147 min read
81
Redefining Insider Trading? Unpacking SAT’s Ruling in Kunal Kashyap v. SEBI
The SAT ruling in Kunal Kashyap v. SEBI sets a concerning precedent.
Pranav Jain, Shreyansh Anchalia
Mar 135 min read
139
Rationalizing Sections 72A and 72AA: Mergers in the Crosshairs of Tax Reforms
The proposed amendment to Sections 72A and 72AA of ITA reflects government’s intent to curb tax avoidance through evergreening of losses.
Yarabham Akshit Reddy, Chakkapalli Satya Kaushik
Mar 96 min read
140
[Part 2] Recasting the Net of Contra-Trading Restrictions: A Critical Examination of SEBI’s Proposed Expansion of ‘Connected Persons’
The proposed amendments to insider trading regulations, although well-intentioned, raise significant concerns.
Harshal Chhabra, Pranshu Gupta
Mar 95 min read
62
[Part 1] Recasting the Net of Contra-Trading Restrictions: A Critical Examination of SEBI’s Proposed Expansion of ‘Connected Persons’
SEBI’s proposed expansion of ‘connected persons’ represents a pivotal shift in insider trading regulations.
Harshal Chhabra, Pranshu Gupta
Mar 86 min read
84
The Blockchain Beyond: When Bytes Become Bequests
The inclusion of blockchain into inheritance planning represents a paradigm shift with regards to an amalgamation of law and technology.
Anenya
Mar 79 min read
48
AI in Finance: SEBI’s Blueprint for Ethical and Transparent Innovation
The homogenous regulatory approach taken by SEBI displays uniform attitude towards use of artificial intelligence and machine learning.
Bhumika Mittal
Mar 75 min read
34
The One Where Everyone’s a Suspect: Analyzing PIT-falls of SEBI’s Re-definition of “Connected Persons” and “Relatives”
The author examines the SEBI (Prohibition of Insider Trading) (Third Amendment) Regulations 2024.
Sanskruti Madhukar Kale, Aneesha Tadi
Mar 26 min read
134
To Condone or Not to Condone? The Curious Case of Bureaucratic Delay as a Sufficient Cause
The author examines the ruling where the Supreme Court refused to condone the delay of the state party citing its callous attitude.
Mansi Awasthi
Feb 277 min read
238
Exploring the Risks and Rewards of SEBI's New Regulations on Research Analysts and Investment Advisers
These amendments are a welcome step by the SEBI for catering to its huge investor base.
Awaneesh Kumar, Tanya Gangwar
Feb 236 min read
234
Expanding the Obligations of Systemically Significant Digital Enterprises: Enabling Access to Non-Personal Data
[ Himanshi is a student at Dharmashastra National Law University. ] The Committee on Digital Competition Law released the draft Digital...
Himanshi Srivastava
Feb 227 min read
100
SEBI’s SME IPO Regulations Revamped: A Boon or a Bane?
The question remains whether startups will adapt to this new regulatory environment.
Abhishek Sanjay, Ishan Sharan Kaushik
Feb 216 min read
159
Safeguarding Minority Rights in LLPs: A Case for Reform
The extension of Section 241 of Companies Act to LLPs represents a crucial step in addressing the current inadequacies in legal protection.
Hiranya Gupta
Feb 176 min read
117
A Deep Dive into SEBI’s Recommended Insider Trading Reforms
SEBI amendments are laudable but come with a drawback of over regulation and disturbance of efficient markets.
Kabir Kumar
Feb 155 min read
181
Draft Digital Data Protection Rules: A Departure to ‘Data Localization’
There is lack of clarity on data transfer that comes with proposed draft rules and it requires thorough consultation before implementation.
Vaibhav Singh Tiwari
Feb 137 min read
246
Banking Laws (Amendment) Bill 2024: A Leap Not Far Enough
The author discusses the Banking Laws (Amendment) Bill 2024 and analyses its impact on the banking operations in the country.
Inika Dular
Feb 810 min read
334
Foreign Bribery and Section 447 of the Companies Act 2013
The article delves into a critical analysis of Section 447 of the Companies Act 2013, highlighting its shortcomings.
Suraj Shaw
Feb 87 min read
306
For Whom the Bell Tolls: SEBI’s Concept of Promoter
This piece highlights the departure from settled concept of promoter that has characterized the previous proceedings initiated by SEBI.
Ansh Chaurasia
Feb 26 min read
239
Exploring Alternative Antitrust Solutions for Google: A Focus on Conduct Remedies
The article examines the potential of conduct remedies in addressing Google’s antitrust concerns.
Sri Madhura Srinivasa
Feb 17 min read
159
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