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As per Section 115JAA(3A) of the IT Act, a company is allowed to carry forward MAT Credit for a period of 15 years from the financial year to which it relates to

In the first two parts of this series of articles, the authors critically examined the decision in Tiger Global (Supra), including the key findings of all the relevant authorities; implications; and the way forward.

Companies are taking action to face climate change. The most important initiative they are taking is the Power Purchase Agreement (PPA), which involves buying green energy...

In Centrotrade Minerals & Metal Inc. v. Hindustan Copper Ltd., the Supreme Court characterised party autonomy as the grund norm of arbitration.

The Supreme Court of India has definitively ruled that a tenant cannot avoid eviction under the Delhi Rent Control Act simply because possession transferred to another entity through...

Cost with reference to certain modes of acquisition.

In today's fast-evolving financial ecosystem, equity finance has emerged as a dynamic force driving innovation, expansion, transformation and disruption across industries.

This article is the second instalment of our Founders Series, aimed at providing an overview to founders of emerging companies over some commonly used terms in transaction documents. This is an illustrative guide.

On 30 April 2025, the Supreme Court of India ("SC"), in its landmark decision in Pragya Prasun & Ors. v. Union of India [2025 SCC OnLine SC 993] ("Pragya Prasun Case"), unequivocally affirmed...

Generative artificial intelligence (“Gen-AI”) is an idea whose time has come. It is no more the future of technology but its present. Gen-AI is today being used in every aspect of our professional, business, and personal lives. As with the advent of every technological development, the world is finding itself in a vacuum on existing regulations to streamline and regulate the scope of such technology.

India’s Digital Personal Data Protection Act, 2023 (“DPDP Act”), together with the Digital Personal Data Protection Rules, 2025 (“DPDP Rules”) (collectively, the “DPDP Framework”), ushers in a comprehensive privacy regime with significant implications for banks, insurers, securities intermediaries, fintech companies, credit information companies, payment system participants and other financial services companies.

Veto: [Latin: "I forbid"] A power of one government branch to prohibit an action by another branch esp. a chief executive's refusal to sign into law a bill passed by legislation.

Imagine this, a savvy brown woman techie in her late 30s eagerly sets up job alerts with precise keywords on a leading professional network; only to hear her white male colleague...

The aviation sector relies heavily on conventional fossil-based jet fuels which have significant emissions, particularly in the form of greenhouse gases ("GHG").

The Central Consumer Protection Authority in exercise of the powers conferred by Section 18 of the Consumer Protection Act, 2019, has notified the Guidelines for Prevention and Regulation of Dark Patterns, 2023 on November 30, 2023.

Sometime in 1984, a United Nations investigation team found that Iraq had used chemical weapons in its war with Iran.

On September 9, 2026, the Ministry of Consumer Affairs, Food and Public Distribution (Department of Consumer Affairs) notified the Consumer Protection (E-Commerce) (Amendment) Rules, 2026 (“Amendment Rules”), amending the Consumer Protection (E-Commerce) Rules, 2020 (“E-Commerce Rules”). The Amendment Rules will come into force on January 1, 2027.

The regulatory landscape for India's funds industry has undergone significant transformation in the past decade.