The Role of Artificial Intelligence in Cybercrime: A Comprehensive Analysis.
This research paper examines the growing relationship between Artificial Intelligence (AI) and cybercrime, focusing on both its potential to strengthen cybersecurity and its misuse by cybercriminals. It explores how AI can enhance cybercrime detection, threat prediction, and law enforcement while also enabling more sophisticated cyberattacks. The paper further discusses the legal and ethical challenges surrounding […]
Geographical Indications – Protecting India’s Heritage
Geographical Indications (GIs) play an important role in protecting India’s cultural heritage, traditional knowledge, and region-specific products. This article examines the legal framework governing GIs in India under the Geographical Indications of Goods (Registration and Protection) Act, 1999, and highlights their economic and cultural significance. It discusses how GI protection supports local producers, prevents misuse […]
Homebuyers under the Insolvency and Bankruptcy Code: From Consumers to Financial Creditors
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 […]
Case Comment: Novartis AG vs Union of India
This case comment examines the landmark Supreme Court judgment in Novartis AG v. Union of India (2013), which interpreted Section 3(d) of the Patents Act, 1970 in relation to pharmaceutical patents and the prevention of “evergreening.” The case concerned Novartis AG’s patent application for the beta crystalline form of Imatinib Mesylate, marketed as Glivec. The […]
Homebuyers under the Insolvency and Bankruptcy Code: From Consumers to Financial Creditors
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 […]
The Transition of Alternative Investment Funds (AIFs) from Trusts to LLPs: Analyzing the 2026 Conversion Framework and Remaining Investor Confidentiality Friction
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 […]
Pillar Two Disclosures under Company Law: Analyzing Modern Accounting Standards and Disclosures Concerning Deferred Tax Liabilities and International Tax Regularization
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) […]
The Legality of Corporate Amnesty: Assessing the Efficacy of the Company Fresh Start Scheme (CFSS) 2020 in Regularizing Past Filing Defaults
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, […]
Navigating GIFT City IFSC Regulatory Ecosystem: The Corporate and Tax Implications of Special International Financial Services Centre LLPs
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 […]
LEGAL DUE DILIGENCE IN MERGERS AND ACQUISITIONS: BRIDGING THE REGULATORY GAPS IN INDIA’S M&A FRAMEWORK
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, […]