Indian Journal for Research in Law and Management
Advancing Law and Management
ISSN No. : 2583-9896
ISSN No. : 2583-9896
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Abstract
This article examines the transformation of homebuyers from mere consumers to financial creditors under the Insolvency and Bankruptcy Code, 2016. The 2018 amendment recognised amounts raised from real-estate allottees as “financial debt” under Section 5(8)(f), enabling homebuyers to initiate insolvency proceedings and participate in the Committee of Creditors. The article analyses this legal development through […]
Abstract
This article examines the transformation of homebuyers from mere consumers to financial creditors under the Insolvency and Bankruptcy Code, 2016. The 2018 amendment recognised amounts raised from real-estate allottees as “financial debt” under Section 5(8)(f), enabling homebuyers to initiate insolvency proceedings and participate in the Committee of Creditors. The article analyses this legal development through […]
Abstract
Alternative Investment Funds (AIFs) have now begun to play a significant role in the private capital markets of India, providing investments into start-up businesses, infrastructure, private equity and venture capital, distressed assets and other niche investment avenues. Acknowledging these difficulties, the regulatory changes included in 2026 have provided a clear framework for converting eligible AIFs […]
Abstract
As the world of business has become more global, governments are facing pressure to coordinate their tax policies to tackle tax avoidance by multinational corporations (MNEs). The most important contribution to international taxation has been the efforts of the Organisation for Economic Co-operation and Development (OECD) to put in place a Global Anti-Base Erosion (GloBE) […]
Abstract
Compliance is a key part of good governance, and is crucial to ensuring transparency, accountability and investor confidence. According to Companies Act, 2013, the companies have to submit the following statutory return, financial statements, annual returns and others documents with the Registrar of Companies (ROC) within the stipulated timelines. If these obligations are not met, […]
Abstract
India has already taken steps to becoming a global financial hub by establishing Gujarat International Financial Technical-City (GIFT City) which also houses the first International Financial Services Center (IFSC) in India. GIFT City is a unique regulatory and tax regime designed to make the city a compelling destination for international financial institutions, fintech firms and […]
Abstract
Legal due diligence in Indian mergers and acquisitions has traditionally been organised around a patchwork of separate regulatory regimes, including the Companies Act, 2013, the SEBI Takeover Regulations, and the Foreign Exchange Management Act, 1999. This blog examines two comparatively recent gaps in this patchwork: the Deal Value Threshold introduced by the Competition (Amendment) Act, […]
Abstract
Section 3 of the Competition Act, 2002 prohibits anti-competitive agreements, but its core requirement of a “meeting of minds” sits uneasily with pricing algorithms that can produce cartel-like outcomes without any human communication at all. This paper examines the Supreme Court’s decision in Samir Agrawal v. Competition Commission of India, arguing that it settles only […]
Abstract
This article examines the evolving Indian standard for e-commerce marketplace liability for trademark infringement, tracing the doctrinal foundation laid in Christian Louboutin SAS v. Nakul Bajaj through two recent, seemingly divergent Delhi High Court decisions: PUMA SE v. IndiaMART InterMESH Ltd., which found a directory-style platform not liable, and Hindware Ltd. v. Google LLC, which […]
Abstract
This commentary examines the Supreme Court’s 2026 decision in J&K Economic Reconstruction Agency v. Rash Builders India Pvt. Ltd., which reaffirms that the seat of arbitration, once fixed by agreement, determines jurisdiction over challenges to an award regardless of where hearings are subsequently conducted. The commentary traces the facts, the Court’s reasoning, and the broader […]