Business Law and Corporate Law

This article examines the need for statutory reservation of seats for women in Bar Councils in India. It analyses the current under-representation of women in legal governance structures, the constitutional and policy justifications for affirmative action, and the potential benefits of greater gender diversity for the legal profession and the justice delivery system.

The Industrial Relations Code, 2020 (Act No. 35 of 2020) came into force on 21st November, 2025, consolidating three foundational labour statutes. The Code represents a significant structural...

The Madurai Bench of the Madras High Court has delivered a significant judgment that transcends the immediate facts of an anticipatory bail application to address the systemic marginalisation...

The Income-tax Act, 2025 has introduced significant changes to the taxation framework for charitable entities, now classified as registered not-for-profit organisations (NPOs). This article examines how the Finance Act, 2026 has recalibrated provisions governing cancellation of registration for NPOs engaged in general public utility objects, comparing the new framework with the Income-tax Act, 1961 to reveal both intended alignments and unintended departures.

India's Ministry of Home Affairs has introduced sweeping amendments to the Foreign Contribution (Regulation) Act framework through the 2026 Amendment Rules, fundamentally transforming how NGOs and not-for-profits receive and utilize foreign funding. These changes establish purpose-specific and geography-specific registration requirements, enhanced disclosure obligations including ultimate donor identification, and objective benchmarks for organizational activity. Will these reforms strengthen accountability

India is perhaps one of the first countries in the world to make a robust and mandatory Corporate Social Responsibility (“CSR”) initiative which requires the corporations to contribute a portion of their earnings...

The Lok Sabha has passed the Taxation & Other Laws (Amendment) Bill, 2026 (‘Amendment Bill’). The said Amendment Bill replaces the Income-tax (Amendment) Ordinance, 2026 which was earlier passed on 5 June 2026 and also proposes other amendments to the Income-tax Act, 2025 (‘the Act’), the most notable amendment being in respect of taxation of unitholders and SPVs of business trusts.

Business trusts — Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) — and their unit holders are taxed under a pass-through framework built around Section 223 of the Income-tax Act, 2025 (corresponding to Section 115UA of the erstwhile 1961 Act), read with Schedule V (Table Serial Nos. 3, 4 and 5) of the ITA 2025, which mirror clauses (23FC), (23FCA) and (23FD) of Section 10 of the ITA 1961.

High-net-worth individuals in India face complex wealth transfer challenges spanning family businesses, overseas assets, trusts, and digital holdings. Understanding the legal framework—from succession laws to trust structures and cross-border implications—is essential for preserving legacy and minimizing disputes.

Private equity exits from India have reached record levels, but converting investment value into liquidity requires careful navigation of regulatory frameworks, tax structures, and strategic route selection. How can sponsors optimise exit readiness throughout the investment lifecycle to maximise deal certainty and preserve optionality across strategic sales, IPOs, secondary transactions, and public market sell-downs?

India's M&A market has reached unprecedented scale and complexity, with Q2 2026 recording USD 27.9 billion in transactions. As deal values surge and cross-border structures proliferate, the interplay between regulatory compliance, tax optimization, and transaction structuring has become critical to execution certainty and value preservation. How should deal teams navigate the expanded fast-track merger regime, tightened antitrust scrutiny, the new Income Tax Act 2025

On 13 July 2026, the Competition Commission of India (CCI) imposed penalties exceeding ₹142 crore on HP India and several reselers under Section 27 of the Competition Act, 2002 (Competition Act) for cartelisation and bid rigging in the sale and supply of HP personal system products, including laptops, desktops, workstations and accessories (Computers Case), and ink and toner cartridges (Cartridges Case). The orders arose from lesser penalty applications filed by HP India under Section 46 of the Competition Act read with the CCI (Lesser Penalty) Regulations, 2009.