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The Digital Personal Data Protection Act, 2023 ("DPDP Act" or "Act"), enacted on August 11, 2023, finds its genesis in the recognition of privacy as a fundamental right under Article 21 of the Constitution by the Hon'ble Supreme Court's judgment in Justice K.S. Puttaswamy (Retd.) v. Union of India.

India's Economic Survey 2026 reaffirms a steady, structurally strengthening economy - despite an increasingly volatile global backdrop.

In a recent case1, the Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) upheld the applicability of Section 56(2)(viia) of the Income Tax Act (the Act) in the case of receipt of shares by an amalgamated...

During AY 2021-22, the Assessee1 purchased 5.92 Cr. shares of IG3 Infra Limited(‘IG3') at INR 12.43 per share and 18.43 Cr. shares of ETL Power Services Limited (‘ETL') at the price of INR 14.30 per share on 08.08.2020.

Due diligence is the duty of care and investigation imposed on any person or company to do a standard level of inquiry into the company or business with which they are coming in contract with.

Listed companies need to address a market rumour only if it creates significant movement in the price of its shares. Amendments in Takeover Code and Buy-Back Regulations will reduce impact of rumour on pricing...

In M&A transaction documents such as share purchase agreements ("SPAs"), the parties generally allocate transactional risk by negotiating differentiated indemnity survival periods or time caps for various categories...

With 20 years of strategic partnership, Germany's contribution to India's economic growth stands strong, as it ranks as India's largest trading partner in the European Union (EU) and 7th largest source of FDI.

The Indian Economic Survey presents a detailed analysis of our economy's performance during FY 2025–26, reaffirming that India stands for stability...

Recently, the CCI penalised Goldman Sachs (India) Alternative Investment Management Private Limited, the investment manager of Goldman Sachs AIF Scheme-1 (collectively ‘Goldman Sachs') INR 4 million.

The enactment of the Insolvency and Bankruptcy Code, 2016 (IBC) has been often cited as one of the key economic reform of the present government.

Interlocking directorates (or interlocks) arise when a director of one company also sits on the Board of Directors (Board) of a competing company. For example, Mr. A serves on the Boards of competing companies,...

The important terms of a KEA are the intellectual property assignment, confidentiality, and non-compete/non-solicit covenants.

Limited Liability Partnership (LLP) as an entity came into being by the Limited Liability Partnership Act, 2008 (LLP Act).

The Ministry of Corporate Affairs, Government of India (MCA) has notified Section 234 of the Companies Act 2013 (2013 Act) which permits cross border mergers with effect from 13 April 2017.

The Reserve Bank of India (“RBI”) has brought forward the expiry of the temporary relaxation in interest rates payable on certain Non-Resident External (“NRE”) and Foreign Currency Non Resident (Bank) (“FCNR(B)”) deposits from September 30, 2026 to August 31, 2026.

Flipping, or externalization, is a process of transferring the entire ownership of an Indian Company to an overseas entity, accompanied by a transfer of intellectual property rights and data owned by the Indian company