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[By Mahiya Shah & Chaitley Sharma] The author are students at Gujarat National Law University. INTRODUCTION Today’s world is rapidly transitioning into a new digital era, with digital marketing being one of the latest additions to the global economic landscape. This new digital economy involves the sale of goods through cyberspace, using digital platforms which facilitate interaction between multiple suppliers and customers. The present era sees this...
[By Himanshi Garg] The author is a student at University Institute of Legal Studies, Panjab University, Chandigarh. Abstract The Supreme Court (Hereinafter as “SC”) in the case of the SEBI v Abhijit Rajan has held that the motive on the part of an insider is an essential element to hold an insider in violation of the provisions of the SEBI (PIT) Regulations 1992 .This present blog seeks to...
[By Aritra Mitra] The author is a student at National Law University, Odisha. Introduction In the recent judgment of Puissant Towers India (P.) Ltd. v. Neueon Towers Ltd., the Chennai bench of the NCLAT overturned the order of the Adjudicating Authority and held that ARCs (hereinafter “Asset Reconstruction Companies”) can act as Resolution Co-Applicant in an Insolvency and Bankruptcy Code, 2016 (IBC) resolution process, even without the permission of...
[By Mohak Agarwal & Hemang Mankar] The authors are students at National Law University, Jodhpur. GoFirst Insolvency: A tug of war with the lessors The recent case of GoFirst Airlines’ Insolvency has highlighted certain significant issues in the Indian Insolvency law regime. The tug of war between the airline and the lessors commenced on May 2, 2023, when GoFirst filed for voluntary insolvency proceedings under Section 10...
[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...