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[By Parth Bindal and Somasundararajan B] The authors are students of School of Law, UPES. ABSTRACT In this piece, the authors critically argue that the decision of the government of India to bring “non-resident investors” under the purview of the Angel Tax regime after the removal of the wording “person being a resident” from section 56(2) (vii b) of the Income Tax Act, 1961(hereinafter referred to as said section), post the amendment made…
[By Mohd. Fahad Ansari and Avnee Byotra] The authors are students of National University of Study and Research in Law (NUSRL) Ranchi. INTRODUCTION At the time of writing this article, a petition is pending before the Apex Court challenging the NCLAT Chennai judgement of C Ramasubramaniam Liquidator v. Deputy Commissioner of Income tax (Benami Prohibition) (“Ramasubramaniam”). The judgement of the Apex Court will decide the range to…
[By Aishwarya S & Meenakshi Gopakumar] The authors are students of National University of Advanced Legal Studies, Kochi. INTRODUCTION The Insolvency and Bankruptcy Code (IBC) has been under judicial scrutiny since its inception. The judiciary has played a crucial role in the influence of IBC on real estate for the benefit of the homebuyers and the Corporate Debtor (hereinafter “CD”) by introducing two novel methods, namely “Reverse…
[By Rahul Kumar and Aditya Singh] The authors are Advocate at Sarvada Legal and student at Dr. Ram Manohar Lohiya National Law University, Lucknow. Introduction Promissory estoppel is a legal principle that states that a promise made by one party can be enforced by the other party if the promisee relies on the promise to their detriment. This principle is often applied in contract law to enforce…
[By Naman Maheshwari] The author is a student of Gujarat National Law University. Introduction The Insolvency & Bankruptcy Code, 2016 (IBC) was enacted with the prime objective to revive distressed corporate debtors through a time-bound Corporate Insolvency Resolution Process (CIRP). But since its enactment, IBC has been at loggerheads with the Prevention of Money Laundering Act, 2002 (PMLA), owing to an overlap in their area of application.…
[By Soumya Modi and Kunal Dave] The authors are students of National Law School of India University, Bangalore and National Law Institute University, Bhopal. INTRODUCTION Due to the claims of homebuyers, the Insolvency and Bankruptcy Code, of 2016 (hereinafter, the Code or IBC) has seen several developments since its inception. A recent judicial experiment in this respect is the National Company Law Appellate Tribunal-devised “Reverse Corporate Insolvency…
[By Dhvani Shah] The author is a student of Gujarat National Law University. Introduction An estimated USD 15 billion is floating around in India’s crypto-asset sector. Indian IPs accounted for 5% of worldwide crypto asset exchange traffic from January 2018 to December 2020, indicating a large crypto community. Recent research suggests that approximately 6 million people, or roughly 0.5% of India’s total population, are active in the…
[By Krishna Ravishankar ] The author is a student of National Law University, Jodhpur. INTRODUCTION With the wheels of the 13th Ministerial Conference (hereinafter, “MC”) bus gearing up speed to be held at Abu Dhabi, MC-12 still remains an important talking point in the realm of international trade. The most significant face of the Geneva Ministerial Conference is the adoption of the 2022 Ministerial Decision on the…