The balancing or “sliding scale” approach in Sequana is necessarily indeterminate, but such flexibility is preferable in the sphere of directors’ duties.

The payments revolution in India is not anywhere near finished, but the next stage is likely to play out at a steadier, almost cautious, pace under the regulator’s watchful eye.

Better clarity is required from the government and the courts regarding the anti-profiteering system.

It is time for tax laws to stop dragging MSMEs back into the quicksand if insolvency is supposed to provide them with a new beginning.

SEBI’s proposals for LVFs aim to unveil more capital and relax compliance requirements which are in line with global fund regimes.

The regulatory ambiguity surrounding buy-back transactions by FOCCs exposes significant gaps in India’s capital market governance.

The consultation paper shifts the regulations from a rigid uniformity towards proportional oversight.

The IBC amendment marks a significant step in India’s insolvency law. By introducing CIIRP, Parliament has signaled a shift towards even greater creditor empowerment and flexibility. CIIRP’s shorter timelines and creditor-led design mirror global best practices (akin to pre-packaged restructurings), potentially speeding up resolutions and preserving value.

This blog examines the introduced amendments and analyses how they will accelerate corporate restructuring and create a more predictable environment for foreign and domestic investors. The blog further identifies the potential challenges and considerations that need to be addressed for the amendments to be beneficial for India’s market economy.

The lighter touch approach adopted by the SEBI in regulating the AIF market reflects the proactive attempt to balance the ease of doing business with investor protection.

India’s existing competition framework, functioning on a reactive, case-by-case approach, is not suitable for tackling structural and collective dominance in rapidly changing cloud markets.

[ Vidhanshu and Raman are students at National Forensic Sciences University, Gandhinagar, and Dr Ram Manohar Lohiya National Law University, respectively. ] The Hon’ble Supreme Court’s recent ruling in Kamal Gupta and Another v. LR Builders Private Limited and Another   ( Kamal Gupta ) is an important precedent that defends the procedural sanctity of an arbitration proceeding against interference from non-signatory parties. Kamal Gupta  sets a clear and straightforward rule

Zombie companies drain capital from healthy firms and undermine policy tools. India's shift toward strict enforcement is beginning to bear fruit, but ongoing vigilance, strict identification of NPs, strong insolvency procedures, and a strong banking culture are required to prevent credit from pushing zombies rather than innovation.

SEBI’s consultation paper provides a forward-looking approach to ease compliance, maintain uniform standards, and reduce redundant disclosure norms within which the RPTs operate.

The split in ACIT v. Shelf Drilling Ron exposes a deeper fault line in Indian tax adjudication: whether courts should privilege the literal boundaries of statutory text or stretch interpretation to preserve the functional life of specialized procedures.

The ‘nil’ payment paradox, starkly illustrated in the case of Vadraj Cement Limited, is more than just a procedural flaw; it is a fundamental breach of the very promise made by IBC upon its enactment, which is the revival of businesses and equitable treatment of all the stakeholders. 

The circular marks an important shift in regulating off-market transfers of unlisted shares, aligning procedural norms with the mandates of the Companies Act 2013.

This blog seeks to provide an analytical and critical narrative of the policy shift by examining the constitutional, economic, and legal implications of the new fixed-price route.

The article explores the challenges and shortcomings of SEBI’s proposed AI/ML liability framework, particularly its reliance on senior management accountability, while suggesting alternative governance models informed by global best practices, and aims to contribute to the ongoing discourse on corporate and commercial law and aims to contribute to the ongoing discourse on corporate and commercial law.

SEBI, in February 2025, released the regulation for the process of regulation-making to increase transparency and, inter alia, mandated stakeholder consultation and a statement of the regulatory intent and objectives of the proposed regulations. However, as noted, merely articulating the objective without committed engagement with the underlying rationale and the chosen intervention can result in the objective being realized in foreseeably unintended ways.

SEBI’s circular is a good step towards regulating ERPs. However, there is still not enough clarity on what exactly the ratings are trying to achieve.

The NCLAT’s ruling, though doctrinally clear, exposes a structural vulnerability: the potential for disguised preferences routed through third parties. India’s insolvency regime must evolve beyond formalism.

The court in the present case, instead of mindlessly relying upon general prohibition, has adopted a grounded and commercially balanced approach.

IBC gets very few opportunities to realize its true objectives, that of revival of financially distressed entities and their continuity as a going concern. In order to prevent the IBC from turning into a debt-recovery tool, it is essential to re-evaluate the Bill in light of the principles upon which the IBC is premised.