Articles & Insights
Expert legal perspectives, columns, and analyses on corporate governance, Companies Act regulations, tax updates, and commercial compliance.
Reliance Industries Limited v. The Securities and Exchange Board of India (2026 INSC 585) ARTICLE 2
INTRODUCTION Perhaps the most significant contribution of the RIL judgment lies in its comprehensive reinterpretation of "fraud" under R...
Reliance Industries Limited v. The Securities and Exchange Board of India (2026 INSC 585) ARTICLE 1
EXECUTIVE SUMMARY In a landmark 135-page judgment delivered on May 29, 2026, the Supreme Court of India in Reliance Industries Limited v...
Amazon.com NV Investment Holdings LLC v. Competition Commission of India:
Executive Summary The Supreme Court's landmark judgment in Amazon v.s Competition Commission of India (2026 INSC 576) provides essential...
Your Personal Bank Account Is at Risk: ROC Delhi Just Made 3 Directors Pay ₹4 Lakh Each for Failing to Appoint a Company Secretary
An analysis of adjudication order No. PO/ADJ/04-2026/DC/01934 dated 15th April 2026, issued by the Registrar of Companies, Delhi II again...
Private Placement Gone Wrong: A Case Study on Section 42 Violations — Lessons from Digilogic Systems Limited
An analysis of ROC Hyderabad's Adjudication Order No. PO/ADJ/04-2026/HD/02037 dated 22nd April 2026 Introduction: Why This Order Matters...
Case Analysis – VPS Healthcare Private Limited & Anr. v. Prabhat Kumar Srivastava & Anr.
Citation: 2026 INSC 361 If there is one judgment that beautifully captures the tension between what a contract says and what it actually...
Section 110: Postal Ballot | The Companies Act, 2013
What is Postal ballot ?General Meaning of Postal Ballot A postal ballot is a method of voting in which voters cast their votes remotely ...
Supreme Court Strikes Down Three-Month Age Limit for Maternity Benefits to Adoptive Mothers
Landmark Judgment Recognizes Motherhood Beyond Biology, Upholds Equality and Child Welfare NEW DELHI, March 17, 2026: In a signific...
Telangana High Court Reaffirms Strict 45-Day Limit for Filing Written Version in Consumer Cases
Canara Bank's Writ Petition Dismissed for Delayed Filing Under Consumer Protection Act, 2019 Introduction In a significant judgment...
Landmark Ruling: No adjournment Beyond 45 Days for Filing Response in Consumer Cases
New India Assurance Co. Ltd. vs. Hilli Multipurpose Cold Storage Pvt. Ltd. (2020) Introduction In a significant ruling that has far-rea...
Tax Lawyers Association Challenges Right of CAs, CSs to Appear Before Tribunals
By Legal Correspondent NEW DELHI, February 18, 2026 — The Bar Council of India (BCI) and the Association of Tax Lawyers have submi...
Can a Company Have Two Holding Companies Under the Companies Act, 2013?
A Critical Analysis of Sections 2(46) and 2(87) of the Companies Act, 2013: Examining the Possibility of Dual Holding-Subsidiary Rela...
Indirect Shareholding, Fiduciary Capacity and Subsidiary Determination under Section 2(87) of the Companies Act, 2013
Introduction The determination of a holding–subsidiary relationship under Section 2(87) of the Companies Act, 2013 is often assume...
Can a Private Company List Non-Convertible Debentures (NCDs)?
Can a Private Company List Non-Convertible Debentures (NCDs)? Legal Position under the Companies Act, 2013 I. Exact Legal Provisions ...
What is foreign contribution?
The Foreign Contribution (Regulation) Act, 2010 (FCRA) regulates the acceptance and use of foreign contributions by individuals...
Long-Term Capital Gains(LTCG): Tax Rates, How to Calculate, Exemptions and Examples
What is Section 112 of the Income Tax Act? Section 112 provides for tax on Long-Term Capital Assets. It applies to all taxpayers such as...
Section 96 of Companies Act 2013. With Secretarial Standards and Case Laws.
Annual General Meeting Companies act. (1) Every company other than a One Person Company shall in each year hold in addition to any other...
Section 97.Power of Tribunal to call annual general meeting.
(1) If any default is made in holding the annual general meeting of a company under Section 96, the Tribunal may...