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[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...
[by Arzoo Kedia] The author is a student of Hidayatullah National Law University. Introduction On 4th July, 2025, the Insolvency and Bankruptcy Board of India (‘IBBI’) notified the IBBI (Insolvency Resolution Process for Corporate Persons) (Fifth Amendment) Regulations 2025, whereby avoidance transactions must be disclosed upfront in the Information Memorandum (‘IM’) prepared by the corporate debtor’s resolution professional. According to the new norm, all avoidance transactions covered...
[By Inika Dular] The author is a student of Rajiv Gandhi National University of Law, Punjab Why the controversy? The recently released Kolhapuri chappal version by Prada, a design steeped in cultural history in Maharashtra, truly made waves, not for beauty but for a price tag of INR 1.2 lakh without meaningful acknowledgement of its Indian roots. Very shortly after, Dior showcased a USD 200,000 overcoat with...
[by Vashmath Potluri and Shubhranshu] The authors are students of NALSAR Hyderabad. Introduction India’s e-commerce market has rapidly consolidated, with Amazon and Flipkart controlling over 67 percent of the market. While this dominance is often attributed to scale and logistics, the Director General’s (“DG”) 2024 investigation report reveals deeper structural concerns. Both platforms exercise infrastructural control over warehousing, logistics and algorithmic discoverability in ways that consistently privilege...
[By Ojas Sharma] The author is a student of Maharashtra National Law University, Nagpur. INTRODUCTION The Non-Banking Financial Company Peer-to-Peer Lending Platform (NBFC-P2P) has gained a significant standing in the Indian money lending scenario. India’s ambitious financial inclusion drive, combined with regulatory arbitrage opportunities, has led to the emergence of an unconventional ecosystem of shadow credit providers operating outside the purview of traditional banking oversight. Often, algorithms...