Ultimately, Tiger Global will bring radical accountability to international investment law. The biggest question is whether unilateral source-country anti-abuse measures can be adopted within the existing treaty framework or whether renewed multilateral coordination is necessary.

The judgment of the Supreme Court has provided doctrinal clarity on the vexed issue of the treatment of spectrum under the IBC, but this clarity has come at a considerable cost.

The Circular eases barriers to entry and rationalised procedures by aligning capital markets in India with global best practices, and facilitated efficiency without compromising regulation. However, regulatory trust cannot exist in a vacuum. The lack of well-defined eligibility criteria, long compliance periods with the lack of well-established event monitoring, and the overdependence on intermediaries also create the issues of arbitrariness, supervisory dilution, and fragmen

This referral raises a more foundational question in contract law and arbitration: what occupies a higher pedestal, absolute party autonomy or entitlement to a legal remedy upon breach?

This case will probably initiate closer examination in similar disputes, such as the case of Blackstone Capital Partners v. ACIT (Blackstone) before the Delhi High Court, and Sanofi Pasteur Holding v. Department of Revenue (Sanofi) case before Andhra Pradesh High Court.

The SMC signifies a progressive initiative to update India’s securities market by consolidating different acts into a single statute. If successfully adopted, the code will rewrite the securities market in India, redefining legislation, enforcement, and the investor experience.

Regardless of the power dynamics, this article has, simply put, argued for adherence to Rule 10 of the 2017 rules, Order 60/2024 of RERA, and the annexures thereof, containing the model AFS and model AL, and, in general, the RERA.

To ensure that AI is implemented effectively, organizations must assess possible bias and inaccurate data prior to deploying the AI system.

The main thesis of this article is not as broad as that, which is that the increase of the powers of SEBI under the SMC has not been offset by a corresponding increase in the supply of institutional checks to those powers.

The line between inquiry and proceedings should therefore be drawn not at the formal commencement of adjudication through a SCN, but at the point where the State deploys coercive power against the taxpayer.

The Target Rules establishes a tradable ecosystem under Section 14A of the Energy Conservation Act 2001 operationalising CCTS.

CSR introduced conscience into corporate law, but ESG must introduce consequences. India today stands between the comfort of disclosure and the necessity of enforcement. SEBI has constructed the reporting architecture, the Companies Act embeds fiduciary responsibility, and shareholder democracy is maturing into participatory oversight. However, without liability, ESG risks become CSR 2.0, a sophisticated but ultimately ineffective framework.

The Supreme Court did not see the issue in Tiger Global as an isolated dispute over taxation. It viewed the issue against the broader backdrop of treaty interpretation and the play of sovereign powers.

The proposed Section 28A of the Bill is a practical step toward resolving the long-standing problem of fragmented enforcement of third-party security and directly addresses the deadlock seen in Vistra ITCL.

The Directions mark an important shift away from static authentication to stronger, risk-aware controls.

The Supreme Court has indicated that its increased role in addressing fraud in insolvency will be more grounded in market logic than in corrective justice.

The SMC is a forward-looking move in the modernisation of the capital market regulation India. It goes beyond codifying the various disparate statutes in one instrument and instead attempts to effect a structural redefined securities laws.

India’s first olfactory mark exposes both potential and danger. Scientific methods may meet graphical representation, but they should not replace the primary role of a mark to give notice and ensure stable perception among competitors and consumers.

SEBI’s re-ordering in 2026, caused by up-streaming and the altered locus of risk of settlement, was, in institutional terms, the only possible course.

If compliance can be achieved with reasonable confidentiality, side letters can change from being the source of hidden privileges to the instruments of orderly governance.

The Delhi High Court’s decision in Equity Intelligence AIF effectively addresses a decade-long tax conundrum for Category III AIFs by applying the doctrine of impossibility.

The CIIRP procedure, aiming for efficiency and speed, creates a judicial vacuum which can potentially be used by the corporate debtor to dissipate assets. The 30–day mandatory notice period, removes the possibility of preventive judicial orders like asset freeze that have been proven essential and necessary as per UNCITRAL’s ATR recommendations for asset preservation. This judicial gap allows debtors to exploit specifically FEMA provisions for irreversible asset transfer.

The SEBI's NISM mandate reflects an attitude which holds that the maturation of Indian private capital markets cannot be built on informal standards and, similarly, on the appointment being regarded as a mere business function.

The DPDP framework marks India’s move to a more regulated data environment. DPDP is not a replacement for the already existing sectoral rules. It involves various kinds of rules, regulations to work together simultaneously.