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[By Dewansh Raj] The author is a student of National Law University Odisha (NLUO) Introduction The Security and Exchange Board of India (“SEBI”) as a significant move,introduced a new consultation paper which provides for bringing substantial change to the Related Party Transaction (RPT) framework. Related-party transactions encompass commercial arrangements between a company and connected entities, including subsidiaries, entities controlled by directors or significant shareholders, and businesses associated...
[ By Anikait Chawla and Chinmaya Saraswat] The authors are students of Gujarat National Law University On 7 August 2025, the Securities and Exchange Board of India released a consultation paper called, “Proposals for Ease of Doing Business for Investment Advisers and Research Analysts” (the Paper). The Paper aims to lower procedural barriers for advisers and analysts while keeping investor protections in place. It builds on changes from...
[By Manav Chakraborty and Manya Singh] The authors are students of Jindal Global Law school The computation of proper customs is a matter of vital importance for both Government and importers alike as it forms the backbone of revenue collection and compliance in cross-border trade. In a recent decision, titled Coal India Limited Vs. Commissioner Of Customs (Port) (Coal India) the Supreme Court of India confronted a contentious...
[By Pathmanabhan Sooraj and Mahadev Krishnan] The authors are students of National University of Advanced Legal Studies, Kochi and National Law University, Odisha, respectively Keywords: Digital Cinema Equipment, Virtual Print Fee, Anti-Competitive Practices Introduction Over the years, India’s film exhibition industry has moved from the age of physical film reels to a fully digitised world driven by high-tech Digital Cinema Equipment (“DCE”). Although this change has led to...
[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...