From the author’s point of view, the judgment shows how the tax laws evolve in India, addressing the needs of the increasingly sophisticated long-term business transactions.

Subscriptions are not forever and fiduciaries must rethink their subscriber agreements and offerings to keep up.

While the latest SIAC rules empower the tribunal to order full disclosure of TPF agreements, such unbridled disclosure can potentially disadvantage the funded party.

Nagaraj marks a significant step in favour of the enforcement of foreign arbitral awards in India by recognising transnational issue estoppel and limiting the re-litigation of issues already adjudicated by the seat court.

The conclusion in Brilliant Metals is, therefore, salvageable, even if its reasoning is not.

Vignesh rightly found that online platforms were enabling solicitation in violation of BCI Rules.

This article critically analyses the recent legislative amendments and the proposed regulatory changes, with a particular focus on their implications for the recovery of liabilities from personal guarantors of corporate debtors.

An important issue which needs further clarification is whether the clarification will have any retroactive effect in order to provide protection to the investors in cases where the proceedings are already initiated or under process in relation to prior years.

The four March 2026 reforms are all justified in their own right. The SPV amendment addresses a real compliance issue.

Terrascope settles an important question and should be welcomed for reinforcing transparency as a foundational norm of securities regulation.

Creditors and practitioners should take heed - when in doubt, draft guarantees clearly. Otherwise, as the ruling reflects, informal promises of support will not give creditors the “financial debt” status that they may seek under the Code.

The continued exclusion of FOCCs, the rigid profitability and control thresholds, the ambiguity around “long-term strategic investment,” and the uncertainty surrounding InvIT structures and offshore exposure caps together narrow the practical scope of the reform.

The cancellation of Elite Investment Advisory Services’ registration is a proportionate and well-reasoned enforcement outcome. However, the order inadvertently surfaces a regulatory design problem that deserves attention in its own right.

The December 2025 PFRDA circular and SEBI's 2025 AIF reforms together represent a meaningful, even if incomplete, step towards integrating India's pension and alternative investment ecosystems.

The tax exemption analysis of Sections 10(46) and 10(46A) does not imply that it is a fiscal concession; rather, it functions under a wider framework that is founded on controlled tax governance, with exemptions given on a conditional, selective, and by executive notice.

The central question is whether the court can extend time after the statutory 18-month period has expired, even after an arbitral award has been rendered.

The Section 230 arbitrage is not a design defect in either statute. SEBI’s framework assumes direct contractual transactions within its jurisdiction.

Section 48A brings a much-needed flexibility in India's competition law regime. However, such flexibility cannot be left unconstrained. In its current form, the commitment mechanism threatens to undermine the deterrent effect of the commitment mechanism and retard the development of antitrust jurisprudence.

NCLAT’s split outcome has paradoxically created a perpetual framework for WhatsApp that could prove to be more durable and effective than the CCI’s original prescription.

This piece argues the need for remedial measures in the (eventual) backdrop of increasing number of MFDs (may or may not be SEBI registered) acting as advisory agents enjoying continued inclination of retail investor sentiment, to uphold investor intent and ease while balancing SEBI’s protective tendency.

This blog delves into the trusteeship decision, which enunciates that incomplete and informal restructuring discussions cannot be relied upon to hinder the statutory trigger of insolvency once debt and default are established.

What is left is the more difficult doctrinal task of defining where the illegality-irregularity line lies in less extreme situations, of offering a legitimate way of genuine fund-use variation in private placements, and of calibrating the range of the affected class of stakeholders.

The Kerala High Court's judgment, affirmed at the SLP stage, establishes that sectoral regulation does not displace CCI jurisdiction and that the Bharti Airtel sequential model is confined to cases where a sector regulator's prior determination is a necessary input to the competition analysis.

There is a reasonable argument that India's courts have managed trade secret disputes adequately without a dedicated statute. However, "adequate" protection for well-resourced parties with carefully drafted NDAs is not the same as a reliable legal framework. MSMEs without the resources for patent registration, startups whose entire commercial value rests on a single process, and inventors without a contractual relationship with the party who misappropriates their idea are lef