Insights & Resources

Introduction The Institute of Chartered Accountants of India (‘ICAI’) recently released the second edition of the Technical Guide on Base...

This article explores the role and impact of artificial intelligence (AI) on decision making in corporate boards and companies' management.

Introduction The Reserve Bank of India ( ‘RBI’ ), exercising its powers conferred by s. 47 of the Foreign Exchange Management ( ‘FEM’ )...

High Court of Punjab & Haryana emphasizes SARFAESI's self-contained remedies, limiting intervention to only unique legal queries.

Delhi High Court upholds CCI's decision, allowing BAI's crucial role in the investigation of cement cartelization.

Introduction Recently, the Ministry of Law and Justice introduced the Advocates Amendment Bill, 2023, aimed at amending the Advocates...

Introduction On 08.12.2023, the Ministry of Finance, through the Department of Revenue, in consultation with the Unique Identification...

BEPS 2.0, a transformative global tax reform initiative, introduces a two-pillar approach to address the challenges of international...

Introduction The Madras High Court (‘HC’) in All India Gaming Federation v. The State of Tamil Nadu [1] , partly allowed the appeals...

The Base Erosion and Profit Shifting project, initiated by the OECD in 2013, aimed to combat tax avoidance strategies employed by...

Introduction The case Bhisham Lal Verma v. State of Uttar Pradesh & Anr. [i] revolves around the maintainability of a second petition...

Introduction On 11.09.2023, the Hon'ble Supreme Court ('the SC') of India delivered a landmark judgment addressing the retrospective...

Introduction [SC] The Karta of a Hindu Undivided Family (HUF) can sell, dispose of, or transfer any property owned by the HUF, even if a...

Introduction The Prevention of Money Laundering Act, 2002 (PMLA) is a crucial legislative instrument that plays a significant role in the...

The Prevention of Money Laundering Act, 2002 (PMLA) has been in the news due to recent high-profile cases, such as Vijay Madan Lal...

Indian jurisprudence has long been dedicated to maintaining a balance between individual rights, leading to the development of a...

The practice of "Clubbing of Investigations and Trials" is a crucial aspect of our criminal justice system. It ensures efficiency and...

Introduction The Competition Commission of India (‘CCI’) has recently issued the Competition Commission of India (Combinations)...

Introduction On 21.09.2023, the Hon’ble Supreme Court ( ‘SC’ ) delivered a landmark verdict in the case of Rajesh & Anr. v. State of...

In response to growing concerns about the misuse of dark patterns in the domain of consumer protection, advertising, and e-commerce, the...