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[By Aayush Ambasht & Param Kailash] The authors are students of Symbiosis Law School, Pune. Introduction On March 7, 2024, corporate entities stood to witness an extensive development in the Indo-Mauritius Tax Treaty, with an amendment to its preamble and the introduction of the Principal Purpose Test (PPT), implying the requirement for tax authorities to look beyond ‘Tax Residency Certificates’ produced before them by investors from Mauritius.…
[By Yatendra Singh] The author is a student of Dr Ram Manohar Lohia National Law University, Lucknow. Introduction In the complex landscape of competition law, uncovering and prosecuting cartels remains a formidable challenge worldwide. India’s recent introduction of the Competition Commission of India (Lesser Penalty) Regulations, 2024 marks a significant stride towards enhancing antitrust enforcement. This article explores how these regulations incentivise cartel disclosure through leniency provisions…
[By Dhananjay Dubey] The author is a student of Institute of Law Nirma University, Ahmedabad. Introduction A Non-Compete Agreement is a legally enforceable agreement in which the “Restricted Party” agrees not to participate in any competitive activities during and for a set period after the termination of their commercial relationship with the “Protected Party.” It is a common tool used by businesses to retain valued employees, protect…
[By Biraj Kuanar] The author is a student of National Law University Odisha. Introduction The recent amendments to the SEBI (Alternative Investment Funds) Regulations 2012, introduced by SEBI on 25 April 2024, when read along with the circular issued by the Securities and Exchange Board of India (SEBI) on 26 April 2024, aim to create a tectonic shift in the alternative investment landscape in India. The goal…
[By Satyam Mehta] The author is a student of National Law University, Jodhpur. Introduction Google has effectively blocked third-party cookies for 1% of Chrome users beginning this year, a move that has been delayed multiple times and was announced a couple of years back. However, despite this, the move has met with criticism from different stakeholders alleging that it strengthens Google’s already well-established monopoly. Consequently, Google has…
[By Shaurya Talwar] The author is a student of Gujarat National Law University, Gandhinagar. Introduction The Finance Act of 2023 introduced a juggernaut for business entities dealing with Micro and Small Enterprises by insertion of clause (h) in the Section 43B of the Income Tax Act of 19611 which has now come in force from the Financial Year 2024-25. To understand the repercussions of the same let…
[By Rahul Ranjan] The author is a student of National Law University, Odisha. Introduction The Insolvency and Bankruptcy Code (IBC), introduced in 2016, addressed the issue of financial distress for corporate entities, partnerships, and individuals by offering a time-bound framework for resolving insolvency. The 2015 BLRC report highlights that one of the core principles behind the design of the code is to ensure a Collective Process. Thus,…
[By Manav Pamnani & Teesha Arora] The authors are students of NALSAR University of Law, Hyderabad and Symbiosis Law School, Pune respectively. Introduction and Background In a recent move, the Reserve Bank of India (RBI) has imposed restrictions on Paytm Payments Bank, prohibiting it from accepting fresh deposits in its accounts, facilitating credit transactions, and offering fund transfers, including the Unified Payment Interface (UPI) facility, after March…