ArticleCertain Amendments To AIF RegulationsOn November 18, 2025, SEBI notified amendments ('Amendments') to the SEBI (Alternative Investment Fund) Regulations...IndiaFinance and BankingAZB & Partners
ArticleResolution Of Financial Service Providers: Nightwatchman In, Main Batsman To Follow!It appears that the intention is to keep the insolvency resolution of banks outside the purview of IBC altogether, but the Press Release is silent on whether a new resolution mechanism is beingIndiaInsolvency/Bankruptcy/Re-StructuringAZB & Partners
Article2019 FPI Regime – The Revamped VersionThe regulatory regime governing foreign portfolio investors ("FPIs") in India has been in the process of overhauling since a while.IndiaCorporate/Commercial LawAZB & Partners
ArticleDecoding SEBI Circular On Permissible Investments By IFSC-AIFsThe Indian Government is keen on developing the international financial services center (‘IFSC'), in Gujarat International Finance Tec-City (GIFT City), Gujarat, to bring to the Indian shoresIndiaCorporate/Commercial LawAZB & Partners
ArticleThe Indian Anti-Money Laundering Regime: New Compliance Obligations Around Virtual Digital AssetsCrypto-based assets continue to keep regulators across the world on their toes. The race to develop effective regulation for the ever-evolving range of crypto- based assets is riddled with roadblocks...IndiaGovernment, Public SectorAZB & Partners
ArticleEnforceability Of Unsigned Arbitration Agreements: When Conduct Speaks Louder Than SignaturesIn the realm of international commerce, where transactions are often negotiated through electronic communications and performance sometimes...IndiaLitigation, Mediation & ArbitrationAZB & Partners
ArticleData Protection & Privacy Laws 2019, Annual ReviewAns. Companies are becoming increasingly aware of their duties of confidentiality and data protection, though awareness varies across sectors and businesses. IndiaPrivacyAZB & Partners
ArticleSupreme Court Sets Precedent For High Court's Power In Examining The Determination Of Arm's Length PriceIn its recent decision in SAP Labs India Private Limited vs. the Income Tax Officer, the Supreme Court of India overruled the decision of the High Court of Karnataka in the Softbrands case.IndiaTaxAZB & Partners
ArticleChanges In FDI Regime On Investments From Countries Sharing Land Border With IndiaOn March 10, 2026, the Government of India (‘Government') issued a press release (‘Press Release') notifying Cabinet approval regarding changes in the extant guidelines on investments from countries sharing land-borders...IndiaCorporate/Commercial LawAZB & Partners
ArticleRecent Key Developments Under The Insolvency And Bankruptcy CodeIn the past few months, the Central Government and the Insolvency and Bankruptcy Board of India (‘IBBI') have introduced several changes to the Insolvency and Bankruptcy CodeIndiaInsolvency/Bankruptcy/Re-StructuringAZB & Partners
ArticleSupreme Court Clarifies Distinction Between Speculative Investors And Genuine Homebuyers Under The IBCThe Supreme Court ("Court") in its recent judgment has clarified the distinction between speculative investors and genuine homebuyers in the context of insolvency...IndiaInsolvency/Bankruptcy/Re-StructuringAZB & Partners
ArticleAmendments To General Anti-Avoidance Rule – An OverviewThe Central Board of Direct Taxes (‘CBDT') on March 31, 2026, issued two Notifications, making amendments to the Indian Income-tax Rules, 1962 (‘1962 Rules') and the Income-tax Rules, 2026 (‘2026 Rules')...IndiaTaxAZB & Partners
ArticleLevelling The Labour Field: Antitrust Scrutiny In Employment MarketsAs Artificial Intelligence continues to evolve, competition regulators are increasingly concerned about its effects on market dynamics.GlobalAntitrust/Competition LawAZB & Partners
ArticleIndia Reassures Investors After Tiger Ruling Prompts ConcernsIndia's Supreme Court ruling in Tiger Global sent shockwaves through foreign investors who structured their investments through Mauritius and similar treaty jurisdictions. Following diplomatic intervention at the highest levels, the Indian government introduced targeted amendments to its tax rules—but do these changes fully restore investor confidence, or do critical uncertainties remain? GlobalTaxAZB & Partners
ArticleCCI Holds Four Odisha Truck Associations Liable For Fixing Freight Rates And Shutting Out Independent TransportersOn June 9, 2026, the CCI held four associations of truck operators in the mining districts of Odisha to be in contravention of Sections 3(3)(a) and 3(3)(b) read with Section 3(1) of the Act, directed them to cease and desist, and left the quantum of penalty open until the parties file their financial detailsIndiaAntitrust/Competition LawAZB & Partners
ArticleSubstitutability In Relevant Market Definitions – A Two Way Street?Market definition is arguably the most essential analytical tool which antitrust regulators across the globe use to analyze competition concerns. An inaccurate market definition would entail incorrectIndiaAntitrust/Competition LawAZB & Partners
ArticleWidening The Fast-Track Route: Enabling Cross-Border Reverse Flips And Streamlining Process FrictionsRecently, the Ministry of Corporate Affairs, Government of India has notified the Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2025, which further substantiates the Government's vision of ease of doing business in India ...IndiaCorporate/Commercial LawAZB & Partners
ArticleEnvironmental, Social And Governance Comparative Guide, 2026India has set ambitious national climate commitments at COP26 in Glasgow in November 2021, of: (a) reaching 500 GW non-fossil energy capacity by 2030; (b) fulfilling 50% (fifty percent)...IndiaEnvironmentAZB & Partners
ArticleLatest On – Liberalised Remittance Scheme Of RBIRemittance of foreign exchange by individual residents is governed by the Foreign Exchange Management (Current Account Transactions) Rules, 2000 ("Current Account Rules") and...IndiaFinance and BankingAZB & Partners
ArticleSecurities Contracts (Regulation) Amendment Rules, 2026India introduces a new tiered framework for initial public offerings that adjusts minimum public offer requirements based on post-issue capital, ranging from 25% for smaller companies to as low as 1% plus...IndiaFinance and BankingAZB & Partners