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[By Biprojeet Talapatra] The author is a student of Campus Law Centre, University of Delhi. Introduction Leasing-in of aircrafts by aviation businesses is extremely prevalent across the world, and according to projections, about half of the commercial aircrafts that fly the world’s skies are leased by the companies. Aviation companies enjoy considerable operational flexibility and financial advantages through aircraft leasing. In India, approximately 80% of the commercial…
[By Tanya Verma] The author is a student of Dr. Ram Manohar Lohiya National Law University. INTRODUCTION In the Budget 2022, the Finance Minister introduced a provision to impose income tax at a rate of 30% on profits obtained from the transfer of virtual digital assets (VDAs), although a clear provision still lacks, an attempt to shed clarity on VDAs and their exchange has been made. To…
[By Yash Arjariya] The author is a student at Hidayatullah National Law University. Introduction In a series of cases like Chitra Sharma v. Union of India, Bikram Chatterji v. Union of India, etc., the Supreme Court (“SC”) has been tasked with adjudicating the claims and rights of house owners in the real estate sector as against the processes of the Insolvency and Bankruptcy Code (“IBC”). The adjudications…
[By Gunjan Hariramani & Pooja Arora] The author is a student of Maharashtra National Law University, Mumbai and ILS Pune. Introduction In India, the role of an auditor affects the corporate governance of the company by promoting accountability, representing interests of the stakeholders, managing financial crises and assessing risks. However, an auditor must exercise reasonable care in the discharge of their duty. This ensures that a company…
[By Ashutosh Anand & Shalini Puri] The author are students at National University of Study and Research in Law, Ranchi. Introduction The National Company Law Tribunal (“NCLT”) and National Company Law Appellate Tribunal (“NCLAT”) have transformed the Indian insolvency regime by affording a single platform for resolution, specialised expertise, a creditor-friendly approach, efficient resolution mechanisms such as Corporate Insolvency Resolution Process, time-bound resolution, and an appellate body…
[By Reet Balmiki] The author is a student of NALSAR University of Law. Introduction With the Union Budget 2023-24 being presented, the Finance Bill 2023 proposed key amendments to the provisions concerning the taxability of winnings from gambling under the Income Tax Act, 1961 and introduced separate provisions to govern online ‘games.’ This move proposed by the Union is in response to the increasing uncertainty in regulating…
[By Aditi Kundu] The author is a student at Hidayatullah National Law University. Introduction In an attempt to strengthen the sustainable financing regime in India, Securities and Exchange Board of India (SEBI) has revised its Green Debt Securities (GDS) framework, whereby it has expanded the definition of GDS, enhanced the disclosure requirements, and introduced guidelines to avoid greenwashing. SEBI’s review of the existing framework under Disclosure Requirements …
[By Vansh Gupta & Mehar Kaur Arora ] The authors are students at Gujarat National Law University. Introduction Overseas Direct Investment (ODI) means acquisition of any unlisted equity capital or subscription as a part of the Memorandum of Association of a foreign entity, or investment in 10% or more of the paid-up equity capital of a listed foreign entity, or investment with control where investment is less…