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SEBI’S Disclosure Wall has a Door: The Section 230 Problem
The Section 230 arbitrage is not a design defect in either statute. SEBI’s framework assumes direct contractual transactions within its jurisdiction.
Samridh Sharma, Aviral Joshi
4 days ago6 min read
RPT Aggregation Irrespective of Common Contract: Implications of SAT’s Linde India Order
This article examines the SAT order’s interpretation of the RPT framework with respect to materiality assessment, and delineates regulatory implications for industry stakeholders.
Suditi Selvam
Feb 277 min read
Re-conceptualizing Materiality in Related Party Transactions: Lessons from SAT’s Linde India Ruling
The Linde Judgement is a major step towards a more substance oriented and shareholder centric RPTs regime in India.
Alfiya Noor
Feb 227 min read
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