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Tokenization of Real-World Assets in India: Governance Structures through the IFSCA Lens
The authors advocate for inclusion of REITs and involvement of appropriate regulatory bodies to govern lending of RWAs through blockchain routes.
Fagun Bhatt, Tanay Hindocha
2 days ago6 min read
10
Decoding CKD Classification: Tax Evasion Charges over Automobile Imports by Kia & Volkswagen
As per the author, the recent tax evasion allegations against Kia and Volkswagen highlight gaps in the current CKD classification system.
Neha Rajesh
Apr 56 min read
89
Rule 25A Amendment: Doing Away with NCLT Approval in Cases of Reverse FlippingÂ
This blog analyses the merger process under the new rules while comparing it with the process under older regulations,
Pranjal Nayak
Apr 15 min read
182
From Data Breaches to Digital Accountability: The Judicial Odyssey of the DeepSeek PIL
The DeepSeek PIL is emblematic of a pivotal moment in the ongoing evolution of technology law.
Himanshu Mukim
Mar 297 min read
129
Enhancing Regulatory Framework for SME IPOs: Are the Proposed Changes Sufficient?
This piece explores whether SEBI’s recent reforms are enough to rebuild trust and drive sustainable growth in the SME-IPO space.
Tejasvi Kochar
Mar 267 min read
484
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
Mar 236 min read
208
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
Mar 226 min read
94
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
Mar 208 min read
70
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
Mar 196 min read
133
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
226
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
111
Redefining Insider Trading? Unpacking SAT’s Ruling in Kunal Kashyap v. SEBI
The SAT ruling in Kunal Kashyap v. SEBIÂ sets a concerning precedent.
Pranav Jain, Shreyansh Anchalia
Mar 135 min read
170
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
160
[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
79
[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
104
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