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Managerial Liability under Companies Act and Insolvency of Corporate Debtor: Three Interventions
It bears no further reiteration that a proceeding under Sections 241–242 cannot be stifled by the commencement of CIRP or the approval of a resolution plan.
Sourya Mukherji
10 hours ago6 min read
Revisiting Permanent Establishment under the OECD’s 2025 Update: Sectoral Impact and Implications for India
The 2025 update of the OECD commentary represents an important step towards harmonizing the definition of PE in modern business practices in cross-border remote work and mobile extractive industries.
P Jaishree, Soham Agrawal
1 day ago8 min read
The Hollow Promise of Confidentiality: A Look at Section 42A
If confidentiality is to move from principle to practice, Section 42A requires structural repair. The gaps identified earlier demand legislative intervention.
Devansh Shrivastava, Udayaditya Banerjee
1 day ago6 min read
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