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![Motive to Derive Profit in Insider Trading Cases: Supreme Court’s attempt to Curb SEBI’s Regulatory Overreach](https://cbcl.nliu.ac.in/wp-content/uploads/2023/06/cropped-image-businessman-sitting-by-table-cafe-analyzing-indicators-laptop-computer.jpg)
[By Priyanshi Jain] The author is a student of Institute of Law Nirma University. Introduction Insider Trading is an illegal act of dealing in securities of a company using Unpublished Price Sensitive Information (‘UPSI’) to gain an unfair advantage over other stakeholders. In September 2022, the Hon’ble Supreme Court (‘SC’) in Securities…
![Angel Tax on Non-resident Investors under ITA: An Obstacle to FDI in India?](https://cbcl.nliu.ac.in/wp-content/uploads/2023/06/coins-paper-money-globe-white-statistic-form-background.jpg)
[By Parth Bindal and Somasundararajan B] The authors are students of School of Law, UPES. ABSTRACT In this piece, the authors critically argue that the decision of the government of India to bring “non-resident investors” under the purview of the Angel Tax regime after the removal of the wording “person being a resident” from section 56(2) (vii…
![Resolving the Clash: IBC and Benami Act](https://cbcl.nliu.ac.in/wp-content/uploads/2023/06/court-hammer.jpg)
[By Mohd. Fahad Ansari and Avnee Byotra] The authors are students of National University of Study and Research in Law (NUSRL) Ranchi. INTRODUCTION At the time of writing this article, a petition is pending before the Apex Court challenging the NCLAT Chennai judgement of C Ramasubramaniam Liquidator v. Deputy Commissioner of Income…
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