- Judicial Shift in Treaty Taxation: The Tiger Global Judgment
BY CHEENAR SHAH, VANSHIKA BANSAL, THIRD- YEAR STUDENT AT GUJARAT NATIONAL LAW UNIVERSITY The Supreme Court (‘the Court’) on January 15, 2026, delivered a landmark judgment in the case of The Authority for Advance Rulings (Income Tax) and Others v. Tiger Global International II Holdings (‘Tiger Global case’). The Court determined that the General Anti-Avoidance Rule (‘GAAR’) can supersede… Read more: Judicial Shift in Treaty Taxation: The Tiger Global Judgment - Bridging the Gap in Indian Group Insolvency: Integrating Planning Proceedings
A 10 minutes read by Kriti Mehta, Third-Year Student at Nirma University, Ahmedabad. - Tick-Box to Truth – SEBI’s 2025 Clarifications and the Crisis of Director Autonomy
A 9 Minutes Read by Harshita Dhinwa & Ram Sundar, Fourth- Year Students at NUSRL, Ranchi - From Price Control to Market Discipline: Reading SEBI’s Base Expense Ratio Reform in Comparative Perspective
BY AADIT SHARMA, SECOND YEAR STUDENT AT RMLNLU, LUCKNOW INTRODUCTION India’s mutual fund industry has experienced accelerated growth with assets under management increasing from ₹72.2 lakh crores in May 2025 to ₹80.8 lakh crores by November 2025 with retail investors having a larger chunk in the market. It is in this context of rapid market… Read more: From Price Control to Market Discipline: Reading SEBI’s Base Expense Ratio Reform in Comparative Perspective - Are Depositories Becoming Systemic Risk Guardians? SEBI’s Quiet Shift in 2025
BY KEERTANA R MENON, THIRD YEAR STUDENT AT NUALS, KOCHI INTRODUCTION The concept of “systemic risk” has traditionally been synonymous with the banking sector, the giant lenders and financial intermediaries whose collapse could send shockwaves across the economy. The assumption here is that capital market infrastructure is mainly operational in nature. When we refer to… Read more: Are Depositories Becoming Systemic Risk Guardians? SEBI’s Quiet Shift in 2025 - From Price to Experience: Expanding the Parameters of Relevant Market
A 9 minutes read by Rich Maria & Kavya Mittal, Fourth and Third- Year Students at RGNUL, Patiala. - ESG Labels, Real Impact: Accountability and Incentives in India’s ESG Debt Securities Market
A 8 minutes read by Anshika Sah and Abhavya Sharan, Fourth-year Student at RMLNLU, Lucknow. - The Insolvency Blind Spot: Why India Needs a Tailored Resolution Framework for Cooperative Banks
A 10 minutes ready by Somesh Rai, Fifth- Year Student at DBRANLU, Sonepat. - Expanding The Meaning of Sufficient Cause under Section 58 (1)
A 8 minutes read by Priyam Mitra, Third- Year Student at NLSIU, Bangalore. - India’s Basel III Paradox: Failure of Mechanics Not Morals
A 9 minutes read by Smarak Samal, LLM Student at NLSIU, Bangalore. - The Digital Dilemma: Reimagining Independent Directors’ Liability under Companies Act, 2013
A 10 minutes read by Svastika Khandelwal, Third- Year Student at NLSIU, Bangalore. - Contesting The ‘Big Tech’ Tag: India’s Digital Competition Bill At A Turning Point
A 9 minutes read by Ujjwal Gupta and Bhavishya Goswami, Second- Year Students at RMNLU, Lucknow. - India’s Social Stock Exchange: How Compliance Strains Impact NPOs and Social Impact Assessors?
A 8 minutes read by Dharshan Govinth R and Siddharth Verma, Fourth- Year Students at GNLU, Gandhinagar. - The CCI’s Nod for Resolution Plans: The 2025 Amendment Strikes the Right Note
A 9 minutes read by Vaishnav M, Third- Year Student at NUALS, Kerala. - Insolvent Airlines, Invisible Assets: India and Global Norms
A 8 minutes read by Aaditya Vardhan Singh and Manya Marwah, Third- Year Student at IIM, Rohtak. - Beyond Arbitrage: The High-Speed Scandal That Shook Dalal Street
A 8 minutes read by Priyanshi Jain, Fourth-Year Student at ILNU, Ahmedabad. - Sustainable Finance: Deconstructing SEBI’s Framework for ESG Debt Securities
A 7 minutes read by Vidhushi and Aadrash Gautam, Fifth-Year Students at NLUD, New Delhi. - SEBI’s Closing Auction Session: Legal and Market Fault lines
A 8 minute read by Anisha and Dev Kumawat, Third and Fourth-Year Students at TNNLU, Tirauchirappalli. - Decoding Residuary Jurisdiction: Why NCLT cannot release PMLA Attachments
A 9 minute read by Rituraj Kumar, Fifth – Year Student at RMLNLU, Lucknow. - Term Sheets and their Status in India: Key Lessons from the Oyo-Zostel Dispute
9 minutes read time by Aditya Gandhi and Siddharth Sharma Fourth- Year Student at NLUO. - Misplaced Reliance on CPC in Arbitration: From the lens of Ravi Ranjan Developers vs Aditya Kumar Chatterjee
A 9 minutes read by Shoubhit Daftaur and Arohi Malpani, Third-Year Student at MNLU, Mumbai. - Regulatory Turf Wars Resolved: Rethinking Regulatory Boundaries
A 9 minutes read by Nitin Pradhan and Mahadev Krishnan, Fourth- Year Student at Army Law College, Pune. - SEBI’s AI Liability Regulation: Accountability and Auditability Concerns
AYUSH RAJ AND TANMAY YADAV, FOURTH AND THIRD-YEAR STUDENTS AT GUJARAT NATIONAL LAW UNIVERSITY, GANDHINAGAR INTRODUCTION Securities and Exchange Board of India’s (‘SEBI’) February 2025 amendments (Intermediaries (Amendment) Regulations, 2025) inserted Regulation 16C, making any SEBI-regulated entity solely liable for AI/ML tools it uses, whether developed in-house or procured externally. This “sole responsibility” covers data… Read more: SEBI’s AI Liability Regulation: Accountability and Auditability Concerns - Decoding NCLT’s Philips India Ruling: Evolving Judicial Reasoning & Broader Implications
A 10 minutes read by Vaibhav Mishra and Sparsh Tiwari , Fourth- Year Student at HNLU, Raipur - Opportunism or Omission? Dual Facets of Customs Misclassification Saga
A 7 minutes read by Riya Poddar, Fourth- Year Student at Amity University, Noida - COMI Confusion: Can India Align With The Global Insolvency Order?
A 8 minutes read by Prabhar Dubey, First- Year LLM at NALSAR University, Hyderabad - Contractual ‘Non-Use’ Covenants: Plugging the Shadow-Trading Gap
A 9 minutes read by Aditya Singh, Third- Year Student at RGNUL, Punjab - Fixing What’s Final? The Gayatri Balasamy Dilemma
A 9 minutes read by Arnav Khaushik and Saloni Kaushik, Third and Fifth- Year students at RMLNLU, Lucknow and MNLU, Nagpur - Bridging Global Standards: India’s Approach To Enforcing Emergency Arbitrator Orders
A 8 minutes read by Ishita kashyap and Vinayak Rajak Bhatia, Fourth and Fifth- Year Student, NLUD, New Delhi - Microfinance In India: The Bad Loan Crisis And The Regulatory Conundrum
A 8 minutes read by Kshitij Kashyap and Yash Vineesh Bhatia, Fourth- Year Student at DSNLU, Visakhapatnam. - SEBI’s Rights Issue Amendments 2025: Streamlined Issues or Regulatory Labyrinth?
A 8 minutes read by Devashish Bhattacharyya and Sadhika Gupta, Fourth- Year Student at Amity Law School, Noida - Inside the SEBI Intervention: Anatomy of Jane Street’s Derivatives Manipulation
A 9 minutes read by Himanshu Yadav, Third-Year Student at MNLU, CS. - In Dissent Lies the Truth: A Critical Look at the Court’s Power to Modify an Arbitral Award
A 8 minutes read by Anmol Tyagi, Third-Year Student at RGNUL, Patiala. - Digital Competition Bill: Complementing or Competing with the Competition Act?
A 8 minutes read by Winnie Bhat, Second-Year at NALSAR, Hyderabad. - From Approval To Autonomy: SEBI’s New Framework For Stock Brokers In GIFT-IFSC
A 8 minutes read by Vishvajeet Rastogi, second-year student at CNLU, Patna - A New Chapter in India’s Insolvency Law: What the 2025 Amendments Mean for Stakeholders
A 8 minutes read by Suprava Sahu, fourth-year student at GNLU, Gandhinagar. - Addressing the Silence: Security for Costs in India’s Arbitration Landscape (Part II)
A 5 minutes read by Pranav Gupta and Aashi Sharma, second-year student at RGNUL, Punjab. - Addressing the Silence: Security for Costs in India’s Arbitration Landscape (Part I)A 8 minutes read by Pranav Gupta and Aashi Sharma, second-year student at RGNUL, Punjab.
- Navigating RBI’s Revised Framework for Downstream Investments by FOCCs
A 7 minutes read by Purnima Rathi, fourth-year student at SLS, Pune. - Taxing the Non-existent: Transfer Pricing of AMP Expenses
A 9 minutes read by Yarabham Akshit Reddy, third- year student at HNLU, Raipur. - Reconsidering the Scope of Section 14 of IBC: Analysing the Inherent Extra-Territorial Scope of Moratorium
A 11-minute read by Aditya Dwivedi and Pulkit Yadav, fourth-year students at NUSRL, Rachi. - RBI’s Electronic Trading Platforms: a Bittersweet Take on Trading
A 8-minute read by Abhishek Kajal, fourth-year student at IIM, Rohtak. - Section 12A of Commercial Courts Act : Resolving Territorial Ambiguity in Pre-litigation Mediation
A 9-minute read by Arnav Roy, third-year student at NLU, Delhi. - Evaluating the Impact of the RBI’s Draft Prudential Framework on Project Financing
A 6-minute read by Aryan Sharma, third-year student at Maharashtra National Law University, Mumbai. - Bridging Borders: SCRR Amendment 2024 and India’s Gateway to Global Capital
A 9-minute read by Manav Pamnani and Shourya Sharma, third-year students at NALSAR Hyderabad and Jindal Global Law School, Sonipat. - The European Commission’s Fine On Meta For Tying Allegations And Why India Needs To Do More
A 7-minute read by Anushka Guha, third-year student at NLU,Odisha. - Algorithmic Enforcement and Anti-Competitive Effects: CCI vs. Swiggy and Zomato
A 8 minute read by Vashmath Potluri, third-year student at NALSAR, Hyderabad. - Examining the Flaws in SEBI’s Proposed AI & ML Regulations
A 10 minute read by Sachin Dubey and Ajitesh Srivastava, third-year students at NLU, Odisha and Llyod Law College. - Extra Cover: The Case for Regulating Sports Agents in Cricket
A 10 minute read by Avinash Vaidya, second-year student at MNLU, Mumbai. - Centralised Fee Collection Mechanism: Sebi’s Move To Shield Investors
An 8 minute read by , Sukriti Gupta, third-year student at NLU, Odisha.
The Corporate & Commercial Law Society Blog, HNLU
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