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[By Runit Rathore and Lakshita Goyal] The authors are students of Hidayatullah National Law University, Raipur On 24th July 2025, the Supreme Court (SC) delivered a landmark judgment in Hyatt International Southwest Asia Ltd v. Additional Director of Income Tax (Hyatt Ruling), wherein it was confronted with a seemingly straightforward question: whether Hyatt International (Hyatt) had a permanent establishment (PE) in India under the provisions of the Indo-UAE…
[By Qazi Ahmad Masood] The author is a student of Rajiv Gandhi National University of Law, Patiala Introduction To regulate and supervise the Indian securities markets, the Securities and Exchange Board of India (SEBI) is imperative. SEBI has a sound regulatory framework that encourages openness, equity, and investor confidence. It was established to protect investors’ interests and ensure the orderly development of the capital markets. One of the…
[By Souvick Saha] The student is a student of National Law Institute Odisha 1.Introduction When you order a meal through an online delivery application, you may notice that the final amount you pay is often more than the listed price of the items. A closer look at the bill reveals the layers that compose this sum, other than the price of the meal: i) delivery fees and platform…
[By Nimish Maheshwari] The author is a student of National Law Institute Jodhpur 1.Introduction One of the salient aspects that makes Insolvency and Bankruptcy Code (‘IBC’), 2016 stand out from the other debt recovery mechanisms is its overriding effect over any other law where there is overlap. For instance, the IBC takes precedence over The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002…
[By Shrushti Taori & Tatva Damania] The authors are students of Maharashtra National Law University, Nagpur and Maharashtra National Law University, Mumbai respectively. Introduction Recently, in Union of India v. Tata Steel Ltd. , the Hon’ble Supreme Court decided on the prospective nature of the Explanation to Rule 89(4) of the Central Goods and Services Rules, 2017 (‘the Rules’) (‘the Explanation’) added vide Notification No. 19/2022 (‘the…
[By Ayush Singh Verma] The Author is a student of Hidayatullah National Law University Introduction Recently, the Department for Promotion of Industry and Internal Trade released Press Note No. 2 (2025 Series) (PN2), which clarified the position regarding the issuance of bonus shares by Indian companies operating in Foreign Direct Investment (FDI) restricted sectors to their pre-existing non-resident shareholders. However, the position regarding pre-existing non-resident (PE NR)…
[By Sudarshana Mahanta and Aditya Belsare] The authors are students of Gujarat National Law University, Gandhinagar Introduction Section 147 of the Income Tax Act, 1961 (IT Act) allows an Assessing Officer to assess or reassess any income if they have reasons to believe that such income has escaped assessment in the assessment year where they were liable to be charged with tax. Section 149 of the IT…
[By Avesta Vashishtha] The author is a student of Dr. Ram Manohar Lohiya National Law University, Lucknow. INTRODUCTION There exists a plethora of international jurisprudence on waiver of the right to invoke arbitration, when proceedings in another forum have been substantially utilized. In a situation where the parties have initiated prior, or simultaneous proceedings in a different forum, than before the arbitral tribunal, then such forum has…