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NCLT’s Power to Punish for Civil Contempt: A Comprehensive Legal Analysis of Section 425 of the Companies Act, 2013
Executive Summary The power of the National Company Law Tribunal (NCLT) to punish for civil contempt represents a cornerstone of judicial authority essential for maintaining the sa
NCLT Investigative Powers in Insolvency Proceedings: A Comprehensive Legal Analysis of NCLAT’s Landmark Ruling in Max Publicity & Communication Case
Executive Summary The National Company Law Appellate Tribunal (NCLAT), in its recent landmark judgment in Max Publicity & Communication Pvt. Ltd. v. Enviro Home Solutions Pvt.
Compounding of Offences under the Companies Act: An Underused Compliance Tool
Introduction The Companies Act, 2013, which replaced its 1956 predecessor, introduced a more robust framework for corporate governance while simultaneously enhancing the enforcemen
Admissibility of SFIO Reports in Legal Proceedings: A Critical Analysis of Deloitte Haskins & Sells LLP v. Union of India
Introduction The National Company Law Appellate Tribunal (NCLAT) judgment dated February 28, 2025, in the case of Deloitte Haskins & Sells LLP v. Union of India represents a
Impacts of Recent Amendments in the Companies Act on Corporate Governance
Introduction Corporate governance forms the backbone of any company’s functioning, ensuring accountability, transparency, and ethical management practices. Over the years, the
Interest on Delayed Payments as Operational Debt under the IBC: Thresholds, MSME Claims and the Proper Forum
Examining the Non-Inclusion of Unagreed Interest as Operational Debt and MSME Claims before NCLT and MSEFC A supplier whose invoices remain unpaid may add interest to the pr
Interim Moratorium and Personal Guarantors under Section 96 of the IBC: YES Bank v. Kunal Jiwarajka and the 2026 Amendment
Exploring the interplay of Section 96 of the Insolvency and Bankruptcy Code, 2016 and Section 68 of the Transfer of Property Act, 1882 When a lender invokes a personal guarantee gi
Section 169 Companies Act 2013: Step-by-Step Director Removal Procedure
Introduction In the intricate world of corporate governance, the composition of a company’s board of directors plays a pivotal role in shaping its strategic direction and ens
Section 244 Companies Act 2013: Minority Shareholder Oppression Petition
Introduction: Safeguarding Minority Shareholders Rights The Companies Act, 2013, significantly overhauled the framework for protecting minority shareholders’ interests
Can Tax Refunds Be Set Off Against Dues During the IBC Moratorium? The Kotak Urja Ruling and 2026 Law
Tax authorities routinely adjust a refund due to a taxpayer against outstanding tax demands of the same taxpayer. When the taxpayer is a company undergoing corporate insolvency res
