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SEBI’s RPT Overhaul: Efficiency Gains or Governance Risks?
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.
Ch. Satya Kaushik, Neha Krishna Maadhuri Andru
7 days ago6 min read
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Justice Nagarathna’s 144C-153 Reading: A Rigidity that Stifles DRP
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.
Tarun Chittupalli, Anamika Singh
Oct 128 min read
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Operational Creditors under IBC: Addressing the ‘Nil Payment’ Paradox
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.Â
Lakshya Chopra
Oct 116 min read
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