The Bill modernises the form of bankers’ books. Its certification architecture must also be modernised without diluting the evidentiary discipline that gives these records their legal weight.

The Draft Arbitration and Conciliation (Amendment) Bill 2024, despite being pending for more than two years since its drafting, includes a provision in Section 9A for making provision for emergency arbitrators through arbitral institutions in the same way that orders can be made under Section 17(2).

This post argues that the court’s clarification creates an asymmetrical safeguard which is a weak deterrent against strategic litigants seeking to prolong a Section 34 application.

On 10 August 2026, the Department of Debt and Hybrid Securities of the Securities and Exchange Board of India released a consultation paper proposing, alongside an expansion of ISIN limits for privately placed debt, to dispense with the obligation on an issuer entering the listed debt market for the first time to also list its outstanding unlisted non-convertible debt securities issued on or after 1 January 2024.

The author's submission is that Tejas J Shah is rightly decided and useful for correcting a specific adjudicatory error, but that its doctrinal contribution is narrower than a first reading suggests.

The blog puts forth the idea of having a statutory synergy threshold test with a 75% equity ownership trigger, based on value-flow modelling, which would facilitate comprehensive resolutions and help in unlocking the value trapped in India's 300+ group-linked ​‍​‌‍​‍‌NPAs.

This article argues that the Supreme Court’s decision undermines the rescue-oriented objective of the IBC and examines potential solutions adopted by major jurisdictions worldwide.

The article proposes that SEBI amend the PPM template under Annexure 1 of the master circular for AIFs to prescribe minimum standards governing default identification, consequences, and the routing of default proceeds.

This piece argues that the DPDPA’s post-mortem framework, when measured against Puttaswamy’s dignity based privacy foundation, is structurally inadequate.

[Krupali is a student at Gujarat National Law University.] On 15 January 2026, the Apex Court in Tiger Global International II Holdings v. AAR (Tiger Global) denied treaty relief under the India-Mauritius DTAA, relying on the doctrine of substance over form. Eleven months before then, in SC Lowy PI (LUX) SARL v. ACIT (SC Lowy), the Income Tax Appellate Tribunal, Delhi delivered India’s first judicial application of the principal purpose test (PPT). This was followed by the In

The RBI already has everything it needs for the purpose. It has a standalone control test; policy authority sitting with DPIIT; and administrative authority over the rules. All it needs is for one specific lacuna to be filled, namely, who takes charge in case of conflicting or inconsistent sector-specific interpretations of the control tests.

The PPO framework has been extensively discussed by practitioners and scholars, attracting criticism ranging from inadequate opportunity to be heard, to enforcement problems arising from the provisional nature of these orders.

This post argues that PROGA classified the game but not the money held through it. By deleting draft Rule 24, the Rules left users with a restitutionary right but no clear means of receiving payment.

India does not have one disclosure gap above Tata Sons. It has two disclosure regimes that were each built to answer a different question; company law asks who controls, securities law asks what happened. Neither could have been possibly designed having a multi-tier, trust-controlled, unlisted promoter sitting above a listed group in mind.

As AI becomes increasingly integrated into the justice system, the regulatory framework must evolve to safeguard the accuracy, accountability, and public confidence in judicial decision-making.

The central thesis: India has a statutory answer for retail investors stranded inside a single insolvent asset-holding company; it has simply never been asked whether that answer was built wide enough to reach this particular investor.

The AIF industry is quite significant and permitting a system that allows conflicted manager to influence deals for their own profit is detrimental. SEBI can easily avoid this by applying the existing rules which govern REITs and InvITs to AIFs alongside the other reforms proposed in this blog.

Until Parliament and Insolvency and Bankruptcy Board of India catch up, TSP resolutions, as well as those of other natural resources, will sit in the gap that the Supreme Court has just defined.

The Mafatlal principles were articulated generally in respect of refund claims, not merely those arising under the Central Excise Act.

The IFSCA's January 2026 consultation paper is a meaningful first step toward building a credible algorithmic trading framework for GIFT IFSC. However, a framework that privatises oversight to commercial exchanges and leaves third party harm without a clear legal remedy is not yet fit for the ambitions it is meant to serve.

The author argues for the legal recognition and protection of vested but unexercised ESOPs by characterising them as accrued economic entitlements that should not be retrospectively impaired during acquisition transactions.

ANI v. OpenAI therefore represents more than another copyright dispute involving AI.

The inquiry against Apple will finally come to a conclusion one day. However, the dilemma that the inquiry has brought to light will remain unresolved.

This piece argues that the manner in which Section 240C has been drafted is more than just an ordinary administrative delegation and can lead to the delegation of the essential legislative function.