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[By Saiyam Shah] The author is a student of Auro University. Introduction Insurance, particularly health and life insurance, plays a pivotal role in alleviating stress for most individuals and families, assisting them in coping with unforeseen and unfortunate circumstances. People with disabilities (PWD), especially those with congenital disabilities, are often denied access to health and life insurance policies solely based on their disabilities, without any proper risk...
[By Mayannk Sharma] The author is a student of Jindal Global Law School, Sonipat. Introduction The objective of commencing an insolvency proceeding against a Corporate Debtor is to collate all pending claims against the Corporate Debtor, and institute in rem proceedings against the same. Arbitration on the other hand intends to institute in personam proceedings between the parties. Similarly, Section 14 of the Insolvency and Bankruptcy Code,...
[By Trilok Choudhary & Arya Tiwari] The authors are students of Gujarat National Law University. INTRODUCTION Digitization has transformed the business landscape, blurring the boundaries between physical and virtual realms. As businesses navigate this digital frontier, so must tax policies evolve to ensure a fair and equitable taxation framework that captures value in an increasingly intangible economy. TAXATION UNDER OECD MODEL CONVENTION The challenge of taxation initially...
[By Vaibhav Gautam] The author is a student of NALSAR University of Law. INTRODUCTION Earlier last month, the Reserve Bank of India released a comprehensive circular (“Circular”), on the compromise settlements and technical write-offs, to provide the lenders with multiple options to recover the maximum possible amount from their distressed assets without delay. The RBI’s primary objective behind this move appears to ensure greater transparency in the...
[By Tejaswini Kaushal] The author is a student at Dr. Ram Manohar Lohiya National Law University, Lucknow. Introduction Scott Stratten, the author and founder of UnMarketing, whistle-blowed Bell Canada’s ‘MyBell Mobile’ App’s dirty little secret back in 2014, initiating one of the most intense discussions on the ethical and antitrust aspects of posting fake reviews, also called ‘Astroturfing.’ Flaunting a suspicious five-star review on the Apple AppStore,...
[By Himanshu Verma] The author is an Associate Trainee. Introduction To promote the ease of doing business and processing the scheme of arrangements involving startups, wholly owned subsidiaries, or small companies in a cost-effective and comparatively swift way, India endeavoured to establish a framework that facilitates and expedites the growth of these companies through the implementation of a fast-track merger process, effective from 15th December 2016. Thus,...
[By Rohan Srivastava & Priyanshu Mishra] The authors are students of National Law School of India University, Bengaluru. Introduction In 2022, the Supreme Court in the case of State Tax Officer v Rainbow Papers, (hereinafter “Rainbow Papers”) held that Security Interests, which are placed at the second highest priority under the Insolvency and Bankruptcy Code (IBC) waterfall mechanism (contained in Section 53) may be created by operation...
[By Akshay Dhekane] The author is a student of National Law University, Delhi. INTRODUCTION Professor Roy Goode has succinctly put the importance of security in banking as “vast sums of money which might not otherwise be dispensed are lent in reliance on real security over all kinds of asset, including land, goods and receivables”. However, the complexity of raising finance increases when third-party security beneficiaries are involved....