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  • Article

    Implications Of Abolition Of Non-Domicile Status In The United Kingdom

    The recent decision of the government of the United Kingdom (UK) to abolish the time-honored longstanding 225 years old provision of granting non-domicile (non-dom) status heralds a momentous shift in the nation's tax landscape.
    United KingdomTax
    Singhania & Co
    Singhania & Co
  • Article

    Compoundable Offence And Partial Quashing Of FIR

    This Article proposes to discuss the termination of a legal process in relation to an offence by virtue of settlement or otherwise between the parties to the dispute.
    IndiaCriminal Law
    Singhania & Co
    Singhania & Co
  • Article

    The Right To Die With Dignity: Understanding Living Wills In India

    The right to life, enshrined under Article 21 of the Indian Constitution, guarantees every individual the right to live with dignity. Over time, this provision has been interpreted...
    IndiaFamily and Matrimonial
    Singhania & Co
    Singhania & Co
  • Article

    Deepfake: "Un-Regulated Technology, Its Menace And Remedies"

    With the advent of technology, Artificial Intelligence ("AI") coupled with advanced tools, such as, Machine Learning ("ML") and Generative AI have played a vital role in the development...
    IndiaTechnology
    Singhania & Co
    Singhania & Co
  • Article

    Comprehensive Guide To Bill Of Materials Frameworks (Version 2.0)

    The Indian Computer Emergency Response Team ("CERT-In") has issued the updated version of the Technical Guidelines on SBOM, QBOM, CBOM, AIBOM, and HBOM (Version 2.0) Dated July 9, 2025, ("Guidelines").
    IndiaTechnology
    Singhania & Co
    Singhania & Co
  • Article

    18.89% Buyback Tax Advantage Diminishes After Recent Amendment

    Buybacks, often employed to return capital to shareholders and improve financial ratios, have historically been favored for their tax efficiency compared to dividends.
    IndiaCorporate/Commercial Law
    Singhania & Co
    Singhania & Co
  • Article

    Appellate Arbitral Tribunals Under Arbitration (Amendment) Bill, 2024: Issues And Challenges

    The Government of India on 18 October 2024 released the draft Arbitration and Conciliation (Amendment) Bill, 2024 (The "Bill") for public comments.
    IndiaLitigation, Mediation & Arbitration
    Singhania & Co
    Singhania & Co
  • Article

    NPCI Guidelines On UPI And API Usage

    On May 21, 2025, the NPCI introduced new guidelines to streamline the Unified Payments Interface ("UPI") and its Application Programming Interface ("APIs"), effective August 1, 2025.
    IndiaTechnology
    Singhania & Co
    Singhania & Co
  • Article

    Industry Standards For Approval Of Related Party Transactions

    In accordance with Regulation 23(2), (3), and (4) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, prior approval from the audit committee and shareholders ...
    IndiaCorporate/Commercial Law
    Singhania & Co
    Singhania & Co
  • Article

    A Tale Of Two Wills: A Legal Quagmire

    The ongoing legal dispute within the Kalyani family revolves around the estate of their late mother, Ms. Sulochana Kalyani, and two conflicting Wills. Her assets are divided among her three children...
    IndiaFamily and Matrimonial
    Singhania & Co
    Singhania & Co
  • Article

    Reporting Relief: What Press Note 2 Of 2026 Means For Investment Funds

    To clarify, the amendment continues with the framework introduced under Press Note 3 of 2020 ("PN3"), but brings in clarification that is particularly relevant for global private equity, venture capital and offshore fund structures with LPs from different countries.
    IndiaGovernment, Public Sector
    Singhania & Co
    Singhania & Co
  • Article

    SEBI's Balancing Act: Navigating The Complexities Of De Facto Control

    In a significant regulatory action, the Securities and Exchange Board of India (SEBI) in the matter of Reliance Home Finance Limited (RHFL) vide order dated August 22, 2024 , banned Anil Ambani...
    IndiaCorporate/Commercial Law
    Singhania & Co
    Singhania & Co
  • Article

    Does The Middle East Conflict Trigger Force Majeure In India?

    The ongoing geopolitical tensions in the Middle East, particularly the conflict involving Iran, the United States, and Israel, have once again brought the concept of force majeure into sharp focus in commercial and investment contracts.
    IndiaCorporate/Commercial Law
    Singhania & Co
    Singhania & Co
  • Article

    Escaping The Debt Trap: Understanding Individual Insolvency

    The situation of personal insolvency in India is characterized by a stagnant system that is both inefficient and ineffective.
    IndiaInsolvency/Bankruptcy/Re-Structuring
    Singhania & Co
    Singhania & Co

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