The author believes that any attempt to characterize the units as equity rather than hybrid would affect the very artificial juridical character of these investment trusts as trusts.

It is a need of an hour for India to tailor certain reforms, like easing lending restrictions for IBC-approved assets, permitting controlled use of target collateral, creating special IPO windows, and expanding high-yield debt options, would allow the Indian market to benefit from LBOs, alongside also being cautious. 

The introduction of DPDPA necessitates significant changes in the marketing strategies employed by entities relying on personalization and targeted advertisement.

As the regulatory perimeter expands and matures, the distinction between corporate issuers and trust-based entities will continue to blur—at least in terms of compliance expectations.

Gayatri Balasamy seeks to avoid the blunt injustice of all-or-nothing review, but its doctrinal scaffolding is built on inference rather than enactment.

The Kalyani Transco judgement has highlighted certain inefficiencies in the Code, calling for a revaluation of its provisions.

The insolvency framework for individuals, sole proprietors, and partnership firms in India is at a transformative juncture.

The position of law in Electrosteel needs reconsideration, as argued in this post, to make the enforcement process quicker and more efficient, one which allows the award-creditor to enjoy the fruits of their labour.

Courts must look at granting post expiry extensions judiciously in exceptional cases and imposing relevant costs and conditions so as to provide an implicit direction and judicial nudge towards a more proactive approach of seeking extensions on a genuine need basis instead of paving the way for more dilatory tactics. 

A regulatory shift is needed. ‘Super-priority utility claims’ would introduce vital services protection, and balance would be maintained through a tiered debt resolution system. A non-retroactivity clause can protect resolution applicants from post settlement litigation. Moreover, a strategically funded PCLF would guard against unforeseen claims and improve CIRP performance.

India now stands at the crossroad of remaking transfer pricing not merely a regulatory stick, but a strategic tipping stone of fair trade, investment confidence and tax equity.

The DPDP Act is not merely a regulatory hurdle but a catalyst for reimagining citizen-state trust in the digital age.

To safeguard the consumers and users’ autonomy in the age of AI, regulatory steps and efforts need to be adaptive, multidisciplinary, and globally coordinated.

As the IBC framework continues to evolve, successful distressed M&A will require specialized expertise, innovative structuring, and careful navigation of the unique legal complexities that characterize acquisitions under CIRP.

Navigating symmetrical arbitration clauses can be challenging, but the judgement in Tarun Dhameja is a positive development.

The article analyses the role of AI as a new frontier in the digital market space.

SEBI’s delegation of penalty-levying powers to RSEs lacks explicit statutory backing under the SEBI Act and SCRA.

SEBI has shown a number of apprehensions regarding retail investors getting involved in algo trading, citing possible manipulation of the market, unfair access to market information, and excessive volatility.

While the CCI maintains rigorous enforcement against gun-jumping violations, its approach in each case exhibits several variations.

While the automated framework enhances enforcement efficiency, its blanket application to IRs, without refining definitional clarity and safeguarding individual autonomy risks regulatory overreach, compliance fatigue, and unjust restrictions on bona fide investors.

The article argues for the continuance of the current judicial framework which calls for looking at each case from a businessman’s point of view to check the owner’s intention behind leasing the asset.

The NCLT’s decision reaffirms the principle that a clear distinction must be maintained between the provision of IBC and PMLA.

To bolster the idea of reducing the intervention of courts in an arbitration proceeding, the principles of Scott v. Avery clause is one of the means.

The post aims to analyze this dissonance in the regulatory approach taken by the USA and India in taxing carried interest.