“X” Marks the Spot: Determining the Situs of Virtual Digital Assets to Tax Non-Residents
Per author, VDA transactions should be treated either under capital gains or as business income, as applicable.
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Varuni Tewary
- Mar 15
- 7 min
The Upcoming Financial Regulatory Framework under the DDP
The present article attempts to look at the regulatory framework for the financial sector in the upcoming data privacy regime.
97
Sharun Salvi, Kiara Dsouza
- Mar 8
- 6 min
Evaluating Balram Garg: Changing the landscape of Insider Trading Laws
This article aims to provide an in-depth analysis of the Supreme Court's ruling in Balram Garg case.
87
Sharun Salvi
- Mar 6
- 6 min
Beyond the Transaction: (Mis)application of the Principle Purpose Test
Author analyzes the confrontational approach of tax authorities towards foreign investment in India, focusing on the principle purpose test.
57
Sampoorna Chatterjee
- Mar 4
- 7 min
Exoneration in Inquiry and Subsequent Discharge in Criminal Proceedings: A Brain-teasing Discourse
On the question whether exoneration in inquiry proceedings would terminate the criminal proceedings, the Supreme Court seems to be divided.
61
Shikhar
- Mar 2
- 6 min
The ‘Fit and Proper’ Onus – A Sufficient Defence Against Hostile Takeovers?
The onus of assigning a ‘fit and proper’ status being on the concerned banking company, would act as a hostile takeover defence.
179
Darshil Sakhia
- Feb 28
- 6 min
Taxability of Cross-Border Secondment Arrangement: Unsettling the Settled
The author analyses the recent decision of SC and other court rulings on the taxability of cross-border secondment arrangements.
82
Parv Pancholi
- Feb 19
- 6 min
Credit Default Swap by AIFs: Demystifying the Regulatory Change
The author examines the recent regulatory development whereby AIFs have been allowed to participate in credit default swap transactions.
208
Pritha Lahiri
- Feb 16
- 6 min
Muddy Waters of Regulating Online Bond Platforms
Author makes suggestions that could better deal with the existing issues in regulating online bond trading platforms.
76
Ryan Joseph, Aswath Srinivasan
- Feb 14
- 6 min
Consent Matters! Finding Consent in the Group of Companies Doctrine
The article examines the jurisprudence around group-of-companies doctrine and analyses its transplantation into India.
214
Aayush Panwar, Aditya Maheshwari
- Feb 8
- 5 min
Supertech Insolvency: A Tussle Between Rights of Home-Buyers and Maximizing Assets under CIRP
This article aims to elucidate the provisions pertaining to reverse CIRP under the IBC.
286
Aadya Narain
- Feb 5
- 5 min
Obligatory or Optional? Pre-Institution Mediation in Commercial Courts Act
As per author, the emphasis of courts must be on creating systems that make mandatory fulfilment of Section 12A worthwhile for parties.
80
Kunwar Arpit Singh
- Feb 3
- 6 min
The Convolutions of the New ODI Framework: A Companies Act Perspective
The author has particularly analyzed the restrictions on the number of layers of subsidiaries provided in the Overseas Investment Rules.
134
Sibasish Panda
- Jan 31
- 4 min
Regulation of Cross-Border Flow of Data under India's Proposed Data Protection Law
Author analyses the provisions regarding cross-border transfer of data in the draft Digital Personal Data Protection Bill 2022.
87
Isha Khurana
- Jan 28
- 6 min
Evaluating the Turquand Rule and its Exceptions in Common Law
This article accordingly looks at Turquand rule's existence in various jurisdictions while highlighting its continuing relevance to date.
122
Manik
- Jan 23
- 4 min
Powers of ED Under Prevention of Money Laundering Law and the Tussle with IBC
The author examines the constant tussle between PMLA and IBC.
268
Ajitesh Arya
- Jan 22
- 4 min
Navigating the New (Proposed) Disclosure Regime
Author explores the major changes proposed to SEBI's disclosure regime.
126
Deepali Bhandari
- Jan 16
- 4 min
The Fate of Pre-Pack in India
The author analyses the possible reasons for the low rate of initiation under the pre-pack framework.
144
Aditya Rao
- Jan 13
- 6 min
SEBI AIF Amendment Regulations 2022: Empowering Investors at the Cost of Weakening Managers' Role?
This article discusses AIF amendment regulations and their implications and makes suggestions that could better tackle the practical issues.
263
Stuti Agrawal
- Jan 4
- 5 min
Environment, Social, and Governance Parameters – Mandatory or Directory?
Based on the EU standards, there are some modifications that the Indian BRSR may consider for the ESG regime in India.
297
Aditi Gupta
- Jan 2
- 5 min
"Relevant Turnover" or "Total Turnover": Resolving the Obscurity
This article examines the definition of 'turnover' as regards the imposition of penalties under Section 27(b) of the Competition Act.
282
Basil Gupta, Prithvi Raj Chauhan
- Dec 21, 2022
- 6 min
Analyzing Share Buyback as a Defence in the NDTV Takeover
Per the author, when entities in good faith want to expedite the buyback process, there should be some space for companies to do the same.
396
Harshit Meena
- Dec 19, 2022
- 5 min
India's Guidelines for Finfluencers: Key Elements for Consideration
Author advocates for a detailed regulation for finfluencers.
169
Harshit Meena
- Nov 27, 2022
- 6 min
Addressing the Ambiguity of FRAND Terms: An Indian Perspective
The article discusses the anti-competitive conduct often demonstrated by SEP license holders.
233
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