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[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...
[By Ritik Jhanwar & Kiran Nilawar] The authors are students at Gujarat National Law Univeristy. Introduction In this article the author would highlight the interpretation of word ‘may’ in Section 7 of Insolvency and Bankruptcy Code, 2016 (“IBC”) and the difference between ‘may’ and ‘shall’ of Section 7 and 9 of the IBC respectively which are two mirror provisions in their application. The author would also explore...
[By Priyanshu Mishra] The author is a student at National Law School of India University. Introduction The implementation of the Insolvency and Bankruptcy Code (Hereinafter as “IBC”) was intended to tackle the increasing problem of loan defaults and non-performing assets (Hereinafter as “NPA”). Unlike the previous insolvency law, the IBC focused on reviving companies rather than liquidating them and gave priority to the interests of creditors. Under...
[By Shubh Jaiswal & Mayannk Sharma] The authors are students at Jindal Global Law School. Introduction A division bench of the Apex Court is set to hear the applicant on 26th July in the case of SEBI vs Rohit Sehgal, which has been pending before it since 2019. The appeal arises out of an order by the NCLAT, which had previously upheld an order of the NCLT...
[By Tanishq vijay] The author is a student of Gujarat National Law University. Introduction Anti-avoidance provisions prevent taxpayers from using contrived and non-commercial arrangements to abstain from or reduce their tax liability.[1] These provisions in the realm of market regulation can be relevant in curbing tax leaks from corporate entities who devise various schemes to circumvent share market rules. SEBI has recently pitched before the committee appointed...