The Evolution Of Look Out Circulars In India

The Constitution of India provides for an independent judiciary that acts as a guardian of the Constitution and protects the rights of the citizens.

The Indian Constitution, the world's lengthiest written constitution, is a testament to the country's diverse culture and rich heritage.

The Constitution of India is the supreme law of the land, which lays down the basic framework and principles for the governance of the country.

An analysis of the constitutional validity of the Election Commission’s Special Intensive Revision of electoral rolls, examining Article 324, Section 21(3) of the Representation of the People Act, procedural safeguards and the Supreme Court’s decision in Association for Democratic Reforms v. ECI.

The Hon’ble Punjab and Haryana High Court (HC) in Jyoti Sareen vs. UOI & Others (CWP No. 15791-2024 (O&M)) (Order) held the retrospective amendments carried out vide the Finance Act, 2026, with respect to the powers of the Jurisdictional Assessing Officer (JAO) to issue a reopening notice under section 148 (Reopening Notice) of the Income-tax Act, 1961 (IT Act), as unconstitutional, being violative of the ‘doctrine of separation of powers’ and thus violative of Article 14 of the Constitution of India.

The Maharashtra Stamp (Fourth Amendment) Bill, 2026 (Bill) introduced in the Maharashtra Legislative Assembly on 7 July 2026 proposes a significant reform to the stamp duty treatment of guarantees under the Maharashtra Stamp Act, 1958 (Maharashtra Stamp Act).

The Government of Maharashtra has recently enacted the Maharashtra Stamp (Amendment) Ordinance 2024, which further amends the Maharashtra Stamp Act of 1958.

On March 10, 2026 the Indian government approved amendments to India’s FDI regime relating to investments from countries sharing a land border with India. These are Afghanistan, Bangladesh, Bhutan, China, Myanmar, Nepal and Pakistan.

A FOCC refers to an Indian entity that has received foreign investment and is ultimately owned or controlled by persons resident outside India. Although incorporated in India under the Companies Act, such entities are treated differently from domestically owned and controlled Indian companies for the purposes of foreign investment regulation and downstream investment structuring. Consequently, an FOCC, despite being an Indian incorporated entity, is subject to regulatory conditions applicable to foreign investment while undertaking investments into other Indian entities.

Bail is a legal mechanism that allows an accused person to be released from custody pending trial, subject to certain conditions.

The Insolvency and Bankruptcy Code (Amendment) Act, 2026 (‘Amendment Act’), which amends the Insolvency and Bankruptcy Code, 2016 (‘Code’), received Presidential assent on April 6, 2026. Most amendments took effect on May 26, 2026. However, three significant mechanisms the accelerated admission deadline, creditor-initiated resolution, and group insolvency have been enacted but have not yet come into force and will take effect only upon the issuance of a commencement notification by the Central Government under the applicable provisions of the Code.

Recently, the Supreme Court on 19 August 2020, in Rhea Chakraborty v. State of Bihar & Ors, has illuminated on various crucial elementary concepts of criminal law including power to transfer investigation under Section 406 ...

India’s Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) were designed as tax-efficient ways to invest in income-producing assets through a regulated, transparent structure. That promise remains, but three successive legislative reforms between 2023 and 2026 have changed the tax structure for these business trusts and their investors.

In Aerocom Cushions Private Limited v. Assistant Commissioner (Anti-Evasion), CGST & CX, Nagpur-1, the Nagpur Bench of the Bombay High Court quashed a Show Cause Notice demanding Goods and Services Tax (“GST”) on the assignment of leasehold rights in an industrial plot allotted by the Maharashtra Industrial Development Corporation (“MIDC”). The Court held that such an assignment constitutes a transfer of benefits arising out of immovable property and does not amount to a “supply of service” under the Central Goods and Services Tax Act, 2017 (“CGST Act”).

The Real Estate (Regulation and Development) Act, 2016 (“RERA”) was enacted to protect homebuyers and promote transparency and accountability in the real estate sector. A key feature of the Act is the definition of “Promoter” under Section 2(zk), as it determines the persons or entities that bear statutory obligations and liabilities towards homebuyers.

In Balaso Bhimgonda Patil v. State of Maharashtra & Others, the Bombay High Court answered this question in the negative, holding that registration and stamping are distinct legal requirements the mere fact that a document is unregistered does not, by itself, justify its impounding under the Maharashtra Stamp Act, 1958

Mumbai faces a striking contradiction: a rent-control law designed to protect both landlords and tenants has, through decades of administrative inertia, let down both. The Maharashtra Rent Control Act, 1999 (Act) created a fast-track framework for resolving possession disputes, bypassing ordinary civil-court delays. Yet enforcement remained fragmented and slow.

In a recent judicial ruling, the Bombay High Court played a decisive role in resolving a property redevelopment dispute involving an owner-developer, their partner, and uncooperative tenants.

The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 ("POSH Act") was enacted as a comprehensive legislation to provide a safe, secure and enabling environment, free from sexual harassment to every woman.

The Regulations were keenly awaited by the Indian insurance sector and aim to keep at pace with the changing market dynamics.