It is recommended that the government prohibits unlisted public companies from listing directly on foreign stock exchanges.

Received as part of IRCCL Blog Writing Competition 2022-23, the article discusses the new overseas investment regime.

Per the authors, the framework for cross-border mergers in India remains of limited efficacy.

The article aims to primarily analyse the impact of the widened Section 56(2)(viib) of the Income Tax Act 1961.

[Kartik and Sharmishtha are students at Symbiosis Law School, Noida.] Cryptocurrencies are digital tokens used as a medium of exchange,...

[Rayan Bhattacharya is a first-year law student at the Universtiy of Durham, United Kingdom.] For the past few years, the evolution of...