Tax Assessments Post-Amalgamation: A Critical Analysis of the Delhi High Court Decision
The ruling may act as a catalyst for tax reforms, aligning the tax regime with the dynamic realities of corporate restructuring.
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Pranav Vinayak Jain
21 hours ago7 min read
Revaluating the Process of Appointing Arbitrators through PSUs Panels
The approach of having a pre-selected roster of arbitrators fosters convenience and expediency. However, it raises significant concerns.
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Anish Gupta
2 days ago6 min read
Balancing Act Gone Wrong: The Implications of India’s Latest Tax Reassessment Ruling
While the judgment provides a temporary solution to a specific problem, it may have created a template for judicial intervention.
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Rachit Prakash Mathur
Nov 106 min read
Lessons from Europe: Why India needs Regulatory Sandboxes for the ICO
This article has provided suggestions for creating a regulatory sandbox for ICOs monitored and regulated by SEBI.
109
Aditi, Abha Singhal
Nov 97 min read
Churning the Ocean: The Irony of Section 230's Shield against IBC's Purge
The authors conclude that the dictum is prone to irony and contradicts the objectives of the IBC.
106
Subhasish Pamegam
Nov 37 min read
Crossroads of Exit Uncertainties for PE Investors in India: SEBI’s Directive on Special Rights
A stable and predictable regulatory framework for the exit rights of PE investors is crucial for fostering investor confidence.
182
Nikhil Srivastava
Nov 17 min read
US v/s Google Search Engine Anti-Trust Showdown: Indian Outlook to the Big-Tech Crackdown
While Google might currently appear insulated from regulatory action, the landscape for big-tech companies could shift significantly.
132
Yash Kaushik
Oct 315 min read
MCA Revamps M&A Rules: New Amendments to Rule 25A Simplify Reverse Flipping Process
MCA streamlines and simplifies the regulatory framework for transnational mergers.
208
Vanshika Gupta, Ishita Khosla
Oct 276 min read
From Vedanta to Reform: SEBI’s Push for a Hassle-Free Delisting Process
The amendments to SEBI's delisting regulations are designed to reduce the challenges associated with delisting.
129
Aarya Parihar
Oct 265 min read
Death of Personal Guarantor and its Consequences on PGIRP
The peculiar scenario of the demise of the PG presents various challenges and opportunities for the legislature.
147
Ayush Mathur
Oct 266 min read
Arbitral Awards Passed Post the Mandated Deadlines Not Non-Est?
The author analyzes the SC judgment in Rohan Builders.
145
Hamza Khan, Divyanshu Kumar
Oct 196 min read
Expediting CIRP while Safeguarding Competition
The article suggests some alternatives to green channel mechanism that would expedite the CIRP.
121
Arav Akolkar, Dev Jhunjhunwala
Oct 196 min read
Unpacking RBI’s Margining Requirements: Safeguards and Challenges
The RBI has taken steps towards creating a safer OTC market in compliance with most BCBS-IOSCO principles and ISDA practices.
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Nardeep Chawla, Rudrani Kamthe
Oct 146 min read
Tech Giants under Siege: European Commission's Digital Markets Act Takes Aim
Authors analyze the subject of investigations against Apple with the larger aim of understanding the impact of the enforcement of DMA.
141
Adit Kumar
Oct 67 min read
Analysing India's New Telecommunication Act: Impact and Implications
This article examines how the Act differs from the outdated laws it replaces.
240
Arnav Gulati
Oct 66 min read
RBI’s Crackdown on P2P Lending: Course Correction or a Death Knell?
The author evaluates the consequences of the amendments for the P2P sector from both legal and market viewpoints.
193
Arshan Kazi
Oct 56 min read
Lender’s Perspective on RBI’s Draft Project Finance Directions
The Directions were established to encompass the entire lifecycle of a project, from design through to operation.
116
Priyanshu, Harshita Bhandari
Oct 16 min read
Rationalizing the Scope of “Connected Person”: SEBI’s Proposed Amendments to PIT Regulations
The rationalization of the term ‘relative’ in PIT Regulations with the Income Tax Act 1961 aids in clarity.
228
Aabir Bhattacharya
Sep 295 min read
Monetary Penalties under Section 27(b) of the Competition Act 2002: An Enforcement Conundrum
Deterrence under the Act is what makes the leniency, commitment and settlement provisions attractive.
111
Priyanshu Ranjan, Kritika Jeswani
Sep 287 min read
SEBI's New Asset Class: Bid to Create a New Investor Class
The new asset class tries to identify a new segment of investors, making the securities market more accommodative.
107
Nandinii Tandon, Mehul Sharma
Sep 286 min read
Bluffmaster(s) of Advertising: Eclipsing the Truth of Misleading Advertisements in India
An all-encompassing definition of ‘advertising agency’ should be adopted to clarify the scope of applicability for the SDC mandate.
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Devanshi Jadia
Sep 276 min read
Navigating the SPAC Landscape in India: Opportunities, Challenges, and the Path Forward
This article explores the rise of SPACs, their potential advantages and challenges in the Indian context.
119
Vanshika Sharma
Sep 246 min read
Unravelling the Labyrinth: Evolution of Homebuyers’ Status under IBC
The recent amendment to the Liquidation Regulations has introduced a measure of certainty and clarity for homebuyers.
340
Rachit Beejawat, Sujatro Roy
Sep 226 min read
Simplifying Non-Debt Investment: Easing Cross-Border Swap Transactions?
The approval routes and control issues could undermine the intended benefits, necessitating further regulatory clarification.
360
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