139 results found

India’s proposed Digital Competition Law has evolved through several stages, from the 2022 Parliamentary Committee report and the 2024 Committee on Digital Competition Law’s draft Bill, through a 2025 government reconsideration, to renewed Parliamentary backing for an ex-ante framework in August 2026. Drawing on comparative experience from the EU, UK, and Japan, this article argues that legislative reform must be matched by a strengthened Competition Commission of India if ex-ante regulation is to work in practice.

Over the years, Private Equity (PE) and Venture Capital (VC) sectors in India have proven their resilience and adaptability in attracting substantial capital inflows into the industry even when there has been global...

On a proposed resolution, Sixty investors say nothing. Thirty say yes. Ten say no. Depending on how you count, those same numbers read as 90% approval, 75% approval, or a 30% approval that doesn’t clear the bar at all.

The 2026 Regulations are primarily principle-based and are intended to promote ease of doing business, especially for small exporters and importers. They are also intended to empower Authorised Dealers (‘AD’) to provide quicker and more efficient service to their customers.

Dark patterns fall through the cracks of consumer protection law, where enforcement stays weak and penalties trivial. This article argues that when a dominant enterprise deploys such patterns, Section 4 of the Competition Act, 2002 applies concurrently, not as an alternative, giving CCI a stronger deterrent role alongside sectoral regulators.

For an early-stage founder, acceptance into an incubator or accelerator often feels like the first real validation of the business. It may bring workspace, mentors, grant access, technical support, investor introductions and credibility. But the document signed at that moment is rarely just programme paperwork. It can quietly become part of the company’s financing history, carrying equity, warrants, conversion rights, IP clauses, vetoes, reporting obligations and restrictions that a future investor will eventually diligence.

Every legislative reform carries within it the seeds of unintended consequences, and the Companies (Amendment) Acts of 2019 and 2020 were no exception.

Proposed section 57A introduces, for the first time, a statutory mechanism to convert a “specified trust” into an LLP under the LLP Act, 2008. For the AIF industry, this is a material structural reform: it gives trust-based AIFs a legislative route to convert into an LLP framework without dismantling the existing vehicle from scratch.

Business trusts — Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) — and their unit holders are taxed under a pass-through framework built around Section 223 of the Income-tax Act, 2025 (corresponding to Section 115UA of the erstwhile 1961 Act), read with Schedule V (Table Serial Nos. 3, 4 and 5) of the ITA 2025, which mirror clauses (23FC), (23FCA) and (23FD) of Section 10 of the ITA 1961.

Most visa applicants deal not with a consulate but with a single private provider they did not choose. Viewing visa facilitation through a competition lens, this article examines the concerns that exclusive contracts raise. While supporting outsourcing, it calls for advocacy with missions to open these services to more than one provider through better tender design.

Employee Stock Option Plans (ESOPs) are a popular way to reward and incentivize employees in India, especially among startups. Valuing ESOPs from an accounting perspective is a critical task, as it involves determining the fair value of options granted to employees and accounting for them in the company's financials.

An offer document must present a true, adequate and coherent account of the issuer, not conflicting versions of the same facts across its chapters.

Corporate governance is not merely about regulatory thresholds or procedural compliance. It is also about how information is shared, how trust is built, and how discretion is exercised

The availability of quality credit information has been a longstanding concern in India.

What is less plain, and far more worth examining, is where these delays originate, why they persist across transactions, sectors, and company sizes with such regularity, and how they can be systematically addressed.

This article examines the Competition Commission of India's intervention in WhatsApp's 2021 Privacy Policy under the Competition Act, 2002. It argues that data has become both a parameter of market power and a mechanism of exploitative and exclusionary abuse.

If you run a privately pooled fund in India today, you have probably run into the limits of the structures currently available. A trust, a company or a limited liability partnership can each house a fund, but none was built for one, and each leaves a gap. In a company, capital cannot move freely; returning it to investors needs a court-approved reduction or a limited buy-back. Further, none offers statutory ring-fencing for multiple strategies under one roof: protection between schemes rests on contract, not on the statute itself.

The Ministry of Environment, Forest, and Climate Change (MoEFCC) has issued the Environment (Construction and Demolition) Waste Management Rules, 2025, under the Environment (Protection) Act, 1986.