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Dec 31, 20244 min read
Supreme Court’s Interpretation of Financial Debt under the IBC
The Supreme Court clarifies financial debt under the IBC, recognising obligations in a Deed of Hypothecation as enforceable guarantees.
Dec 28, 20243 min read
Supreme Court on Section 195 of the CrPC: Applicability Limited to Judicial Courts, Not Tribunals
The Supreme Court clarified that private complaints for false declarations in quasi-judicial forums aren't barred by section 195 of the CrPC
Dec 28, 20245 min read
Supreme Court: Unasked and Unwarranted Relief in Matrimonial Disputes
The SC addresses irretrievable breakdown and cruelty. It grants unexpected relief, sparking debate on judicial discretion in matrimony.
Dec 27, 20244 min read
SEBI Data Sharing Policy 2024
SEBI introduces a uniform data-sharing policy for MIIs, ensuring transparency, privacy, and access to securities market data for research.
Dec 24, 20244 min read
SEBI Introduces Specialized Investment Funds and Mutual Funds Lite: Key Amendments Explained
SEBI introduces Specialized Investment Funds and Mutual Funds Lite, enhancing flexibility, compliance, and investor protection frameworks.
Dec 23, 20244 min read
Interpreting Custodial Limits: Karnataka High Court Clarifies Section 187 of the BNSS as Against Section 167 of the CrPC
The Karnataka High Court examines custodial limits under BNSS, balancing investigation needs with constitutional liberty safeguards.
Dec 23, 20243 min read
Delhi High Court Defines Telecom Towers as Movable Property under GST
The Delhi HC clarifies that telecom towers are movable property under GST, affirming ITC eligibility and rejecting immovability claims.
Dec 21, 20243 min read
Supreme Court on Maintenance v. Financial Claims: Rights to Sustenance Over Business Losses
The Supreme Court prioritises maintenance rights over creditors' claims, reaffirming dignity and sustenance as fundamental under Article 21.
Dec 21, 20245 min read
When Delays Deny Justice: Delhi HC Quashes SCNs & Orders in Several Adjudication Proceedings under the Customs Act & CGST Act
The Delhi HC emphasises timely adjudication, quashing SCNs delayed for decades under the Customs and CGST Acts.
Dec 19, 20243 min read
SEBI LODR Third Amendment 2024: What Listed Entities Must Know
SEBI's 2024 LODR amendments strengthen governance, enhance transparency, and impose stricter compliance for listed entities.
Dec 16, 20244 min read
Fate of Decree Holders under IBC: Bombay High Court Upholds Finality of Approved Resolution Plan over Enforceability of Decree
Decree Holders' claims under IBC are subject to the resolution plan's finality, ensuring extinguishment of unaddressed pre-approval dues.
Dec 16, 20244 min read
Delhi High Court: Fund Collection Alone Does Not Constitute Proceeds of Crime, Grants Bail
Delhi High Court grants bail under PMLA, ruling that fund collection without links to a scheduled offence isn't proceeds of crime.
Dec 14, 20245 min read
Investor Protection v. Regulatory Balance: Bombay High Court Upholds SEBI’s Delisting Regulations Under IBC
The Bombay High Court affirms the IBC’s primacy over SEBI rules, balancing delisting regulations with insolvency resolution objectives.
Dec 14, 20242 min read
SEBI Tightens Framework with Amended Regulation 30A of the SEBI (Intermediaries) Regulations, 2008
SEBI's amended Regulation 30A introduces streamlined summary proceedings for intermediaries, enhancing investor protection and compliance.
Dec 12, 20244 min read
Personal Guarantors in CIRP: NCLAT Explains that Guarantors’ Eligibility as Financial Creditors Under IBC is Conditional on Debt Discharge
Personal guarantors can claim creditor rights in CIRP only after discharging liabilities, ensuring fair voting rights for secured creditors.
Dec 12, 20243 min read
Delhi High Court Quashes Reassessment: Upholds Statutory Time Limits in Tax Cases
The Delhi HC quashes reassessment notices, reinforcing statutory time limits under the Income-tax Act and clarifying procedural safeguards.
Dec 9, 20244 min read
Jurisdictional Integrity in GST Investigations: Karnataka High Court Quashes Proceedings Based on Improper Officer Actions
The Karnataka High Court voided GST proceedings, citing jurisdictional lapses and improper officer actions, reinforcing procedural integrity
Dec 7, 20244 min read
Presumption of Guilt: Supreme Court Restores Conviction in Corruption Case under Prevention of Corruption Act
The SC restores conviction in a bribery case, reinforcing evidentiary standards and accountability under the Prevention of Corruption Act.
Dec 6, 202414 min read
Exploring the Interplay Between Legal and Beneficial Ownership: Insights from the LinkedIn India Case
Discover the legal nuances of beneficial ownership, corporate governance compliance, and lessons from the LinkedIn India case.
Dec 6, 20244 min read
Taxation of Virtual Digital Assets: ITAT Holds Bitcoin Gains to be Taxed as Capital Assets
ITAT rules Bitcoin gains as capital assets, taxable under capital gains, not other income, pre-A.Y. 2022-23.