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Section 10A of the IBC and COVID-Period Defaults: The NCLAT Decision in the Sporta Technologies Appeal
Section 10A of the Insolvency and Bankruptcy Code, 2016 (“IBC”) was a pandemic-era measure with a permanent effect: defaults that arose during the protected window can
CIRP Timelines, Aircraft Lessors and Liquidation: What the Go First Proceedings Show about Airline Insolvency
An airline in insolvency raises problems that the Insolvency and Bankruptcy Code, 2016 (“IBC”) was not originally designed for: the most valuable assets are leased, the
Extension of Appeal Period in GST Cases: Upholding Procedural Fairness in Tax Appeals – A Comprehensive Analysis of the Calcutta High Court’s Ruling
Introduction: Taxation laws are integral to the functioning of any modern state, providing the government with the necessary revenue to fund public services and infrastructure. How
Small and Medium REITs (SM REITs) Revolutionizing Real Estate Investment: SEBI’s New Introduction
Introduction: The Securities and Exchange Board of India (SEBI) unveiled a transformative framework for Small and Medium Real Estate Investment Trusts (SM REITs) on March 8, 2024,
NBFC Management Transfers: Navigating Compliance and Approval Processes in Non-Banking Financial Companies
Introduction Non-Banking Financial Companies (NBFCs) constitute a vital segment of the financial ecosystem, serving as crucial intermediaries between depositors and investors. The
Stamp Duty on Gift Shares: Navigating Legal Considerations and Implications
Introduction When it comes to gifting shares, there’s often confusion surrounding the need for a Gift Deed and the stamp duty implications. This article aims to clarify these asp
Contract Assignments in Arbitration Agreements: A Judicial Perspective
Introduction In the intricate web of commercial transactions and disputes, the Delhi High Court’s judgment in the case of *DLF Ltd. Vs. PNB Housing Finance Ltd. and Ors.* del
Public Charitable Trust: Navigating Legal Oversight in Asset Sales
Introduction In the intricate landscape of legal discourse, a contentious issue persists regarding the authority of a trust to execute the sale of its assets absent explicit prior
‘Dumb Documents in IT’: Navigating the Complexity of Search and Seizure Actions
A Comprehensive Legal and Practical Analysis of Non-Speaking Documents in Tax Assessments Introduction The realm of Income Tax Search and Seizure operations often unveils a plethor
Section 165 Companies Act 2013: Maximum Directorships Limit & Penalty
Introduction In recent years, the Ministry of Corporate Affairs has intensified its focus on ensuring compliance with corporate governance norms and statutory requirements. One cru
