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TDS on Virtual Digital Assets: Legal Framework Explained
Introduction The emergence of Virtual Digital Assets (VDAs) represents one of the most significant developments in the global financial landscape over the past decade. These assets
FCRA vs. FEMA: Key Differences and Legal Implications
Introduction The regulatory framework governing foreign inflows into India comprises two distinct legal regimes – the Foreign Contribution (Regulation) Act, 2010 (FCRA) and the F
Treatment of Share Premium in FDI Transactions
Introduction The foreign direct investment (FDI) landscape in India has undergone significant transformation over the past few decades, evolving from a restrictive regime to a prog
Specific Performance in Business Agreements: Trends Post-2018 Amendment
Introduction The Specific Relief (Amendment) Act, 2018, which came into effect on October 1, 2018, marked a paradigm shift in the Indian contractual enforcement landscape. For de
Frustration of Contract in Commercial Leases Post-COVID: India’s Legal Position
Introduction The COVID-19 pandemic and subsequent government-imposed lockdowns triggered unprecedented disruptions to commercial activities worldwide, creating significant challeng
Interplay Between Arbitration and Summary Suits: Can They Coexist?
Introduction The Indian legal landscape offers two distinct expedited mechanisms for commercial dispute resolution: arbitration under the Arbitration and Conciliation Act, 1996, an
Personal Guarantor Liability Post-Insolvency: Supreme Court’s Expansive Interpretation
Introduction The insolvency regime for personal guarantors to corporate debtors represents one of the most contentious and rapidly evolving areas of India’s insolvency jurisp
Pre-Pack Insolvency for MSMEs: Legal Loopholes in Speedy Resolution
Introduction to the Pre-Pack Insolvency for MSMEs The introduction of the pre-packaged insolvency resolution process (PIRP) for Micro, Small, and Medium Enterprises (MSMEs) through
Electronic Contracts Under the Evidence Law: Admissibility Revisited
Introduction The digital revolution has fundamentally transformed contractual practices, with electronic contracts now permeating virtually every sector of commercial activi
Group Insolvency in India: Legal Necessity or Legislative Overreach?
Introduction The insolvency of corporate groups—constellations of legally distinct entities functioning as integrated economic units—presents distinctive challenges that test t
