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A Ready Reckoner on NFTs – Ownership, Taxation & More

Dhir & Dhir Associates | June 22, 2022

Cryptocurrencies can be broadly divided into two categories, the first being coins, and the second one being tokens. Both are unequivocally dependent on the blockchain technology to exist, however, the implication differs. Coins require an independent blockchain altogether to function, whereas tokens can function on another blockchain’s technology. For instance, Ethereum is a coin which …

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Invocation of the Pledge by Creditors – A Deep Dive Analysis

Dhir & Dhir Associates | June 22, 2022

The Supreme Court has recently answered the conundrum surrounding the impact of invocation of pledge vis-à-vis the actual discharge of the debt in the matter of PTC India Financial Services Limited (PFS) v. Venkateswarlu Kari and Anr[1]. The said judgment of the Hon’ble Supreme Court affirmatively states that mere registration of the pawn i.e. the …

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TREATMENT OF LEASE RENTALS IN CASE OF A COMPANY UNDER GOING CORPORATE INSOLVENCY RESOLUTION PROCESS – A Catch 22 Situation

Dhir & Dhir Associates | June 22, 2022

A property’s owners have an undisputed right over the property under ownership. Such undisputed right, including the right to use the property more often than not, is leased out to by the Owners against payment of lease rentals. The jurisprudence behind the treatment of the Landlord and the outstanding lease rentals by a Company undergoing …

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