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Does India Need a Spotify Rebellion in the Stock Market?
Spotify’s innovative method of direct listing seemed like the correct thing to do amidst popular unicorn IPO flops.
Sunidhi Kashyap
Nov 15, 20236 min read
e-KYC Aggregator: The Inelegant Solution
Per the author, the e-KYC aggregator does not seem to fulfil a distinct need.
Anika Kumar
Nov 11, 20236 min read
Performance Appraisal: A Decade with the Companies Act 2013
The article uncovers the enduring legacy and profound socio-economic ramifications of the Companies Act 2013 over the course of the decade.
Bharat Manwani
Nov 7, 20236 min read
Cape Town Convention and Insolvency and Bankruptcy Code: Recent MCA Notification
Not only did the NCLT decision disallow the repossession of aircraft by the lessor, but it also projected India as a risky jurisdiction.
Govinda Asawa, Arayan Khare
Nov 4, 20235 min read
ITC: A Missing Case of Interpretation and Precedents
This piece aims to argue to the contrary by characterizing ITC as a statutory right granted to taxpayers by the CGST Act.
Ishika Garg
Nov 3, 20236 min read
Enforceability of Foreign Arbitral Awards through Section 7 of IBC
The article demonstrates that a foreign arbitral award can be enforced by a financial creditor in India under Section 7 of the IBC.
Chaitanya Gupta
Nov 1, 20235 min read
Killer Acquisition: A Hullabaloo, Heading to be Tamed?
Not all acquisitions could be tagged as killer; neither do all pave way for a content exit opportunity for targets.
Siddharth Bangar
Oct 28, 20235 min read
Critical Analysis of SEBI’s Investor Grievance Redressal System in view of Board’s July Circular
This article addresses the issues SCORES has as an investor grievance redressal platform.
Hrishikesh Harathi
Oct 23, 20236 min read
Unraveling the Actionable Claim Conundrum: CGST Act v/s Judicial Wisdom in Games of Skill and Chance
The GST imposition of INR 22,000 crore on a single company is more significant than the profit of the entire gaming industry combined.
Shashwat Sharma
Oct 18, 20236 min read
Unravelling SEBI’s Amendments: Corporate Governance and Ethical Challenges in REITs and InvITs
The author analyzes the extent to which SEBI has addressed governance concerns through amendments to REIT/InvIT regulations.
Vaibhav Nishad
Oct 14, 20236 min read
RBI’s Compromise Settlement Move: Detrimental or Right-on Track?
The new policy gives the idea of maximizing the possible recovery from a person termed as wilful defaulter or fraud with minimum expense.
Ananya Tewari
Oct 13, 20235 min read
SEBI Consults on Overhauling Delisting Framework: Key Issues and Analysis
The author examines the consultation paper on review of voluntary delisting norms under SEBI (Delisting of Equity Shares) Regulations 2021.
Sahsransh Pandey, Varun Matlani
Oct 9, 20236 min read
Reflecting on Justice Gavai’s Remarks for Enforcement of ‘Corporate Social Responsibility’
Author assesses the efficacy of Section 166(2) of Companies Act 2013 in holding directors accountable for their unsustainable decisions.
Divyanshu Sharma
Oct 6, 20235 min read
Limited Responsibility of Asset Reconstruction Companies in the Recovery Process
ARCs have the scope of not just reviving assets but also reviving businesses which would contribute towards a more permanent resolution.
Shreya Saswati, Sruti Patra
Oct 5, 20236 min read
Reimagining Play: Pioneering Balance through a 28% GST Levy on Online Gaming
The imposition of taxation shows a well-rounded strategy that aligns with a broader stance on morality, public welfare and cultural ethos.
Tejawini Kaushal, Vidushi Maheshwari
Oct 4, 20237 min read
Regulating Third-Party Funding: A Welcome Decision by Delhi High Court
The Delhi High Court’s stance on third-party funding is a welcome decision in light of India’s pro-arbitration policy.
Samreedhi Gupta
Sep 30, 20235 min read
Cryptocurrency to Cryptography: Analyzing the DPDP Act vis-à-vis Blockchain Startups
With upscaling of cryptocurrency, the thin line between respecting one's privacy and breaching it willingly or unwillingly will vanish.
Priyansh Sharma, Rujhan Khandelwal
Sep 26, 20236 min read
ESG: Reshaping Corporate Responsibility in India’s Sustainable Journey
This article explores the emerging transition from CSR to the broader framework of ESG in India.
Vaanya Mathur, Vidhi Maharishi
Sep 24, 20236 min read
Strengthening FPI Disclosure Norms: SEBI’s Corrective Measures After Adani Row
The Adani case has emerged as a pivotal precedent, illuminating the compelling necessity for augmented disclosure requisites.
Manas Rohilla, Smruti Kulkarni
Sep 24, 20236 min read
Unmasking Market Whispers: The Market Rumours Amendment 2023
The near future will reveal whether the market rumours amendment would create a well-structured and sustainable market framework.
Esha Rathi
Sep 23, 20236 min read
SEBI's Amendments to the AIF Regulations 2012: Backstopping the Bond Market
The 2023 amendment to AIF Regulations envisaging a corporate debt market development fund is well intentioned but has its challenges.
Goutham Rajeev, Vedant Bhardwaj Singh
Sep 22, 20236 min read
Section 54EE of Income Tax Act: Addressing the Need for a Better LTCG Exemption for Startups
The article aims to argue that the exemption to LTCG tax given by Section 54EE of the Income-tax Act 1961 is unsuitable for Indian startups.
Hrishikesh Harathi
Sep 21, 20236 min read
Changes to Anti-Money Laundering Laws in India: A Step in the Right Direction?
The article explores the changes notified by the Central Government to the Prevention of Money Laundering Act 2002.
Apurva Singhi
Sep 20, 20236 min read
SEBI's Amendments to the NCS Regulations: A Move Towards Increased Transparency?
With India being at the epicenter for foreign debt investment, the need for further regulation to ensure transparency is pertinent.
Ganesh Bhaskar Lata
Sep 16, 20235 min read
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