This article aims to provide an in-depth analysis of the Supreme Court's ruling in Balram Garg case.

Author analyzes the confrontational approach of tax authorities towards foreign investment in India, focusing on the principle purpose test.

On the question whether exoneration in inquiry proceedings would terminate the criminal proceedings, the Supreme Court seems to be divided.

The onus of assigning a ‘fit and proper’ status being on the concerned banking company, would act as a hostile takeover defence.

The author analyses the recent decision of SC and other court rulings on the taxability of cross-border secondment arrangements.

The author examines the recent regulatory development whereby AIFs have been allowed to participate in credit default swap transactions.

Author makes suggestions that could better deal with the existing issues in regulating online bond trading platforms.

The article examines the jurisprudence around group-of-companies doctrine and analyses its transplantation into India.

This article aims to elucidate the provisions pertaining to reverse CIRP under the IBC.

As per author, the emphasis of courts must be on creating systems that make mandatory fulfilment of Section 12A worthwhile for parties.

The author has particularly analyzed the restrictions on the number of layers of subsidiaries provided in the Overseas Investment Rules.

Author analyses the provisions regarding cross-border transfer of data in the draft Digital Personal Data Protection Bill 2022.

This article accordingly looks at Turquand rule's existence in various jurisdictions while highlighting its continuing relevance to date.

The author examines the constant tussle between PMLA and IBC.

Author explores the major changes proposed to SEBI's disclosure regime.

The author analyses the possible reasons for the low rate of initiation under the pre-pack framework.

This article discusses AIF amendment regulations and their implications and makes suggestions that could better tackle the practical issues.

Based on the EU standards, there are some modifications that the Indian BRSR may consider for the ESG regime in India.

This article examines the definition of 'turnover' as regards the imposition of penalties under Section 27(b) of the Competition Act.

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.

Author advocates for a detailed regulation for finfluencers.

The article discusses the anti-competitive conduct often demonstrated by SEP license holders.

Per the author, the ‘Heal In India’ initiative may have several pros and wins, but being alert to the cons is even more potent.

Securing trade agreements between UK and India will strengthen economic links between them, helping recover lost ground in key services.