The Competition (Amendment) Act, 2023 has significantly modernized and revamped the Competition Act, 2002 and has equipped the Competition Commission of India (hereinafter "CCI") to better regulate the rapidly evolving digital markets, corporate restructuring from the lens of antitrust perspective, and also to effectively detect and punish anti-competitive/abusive business conducts.

Few areas of Indian corporate governance have witnessed such sustained regulatory tightening as related party transactions ("RPTs"). The Companies Act, 2013, the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("LODR Regulations"), and a steady stream of SEBI circulars (most recently the Industry Standards on Minimum Information for RPT approval ) have together created a framework that is both rigorous and unforgiving. The framework is built on a single premise: RPTs must be approved before they are entered into — not after.

An exit clause may look complete because it specifies a date, a return and a payment formula. It may nevertheless be unworkable if, when performance falls due, the proposed exit cannot lawfully be implemented or a third-party approval halts such exit that the documents do not adequately address. The problem is not confined to any particular instrument, way of drafting or transaction structure. Unless the documents identify and allocate those constraints when the exit is negotiated, structured investments, deferred consideration, earn-outs, put and call arrangements, third-party dependent exits and consent-dependent distributions can turn a promised commercial outcome into a performance dispute.

In a company, no shareholder is inherently big or small; all are part owners with rights defined primarily by their shareholding.

A valuation report is an essential document that provides an estimate of a company's or an asset's worth. If you're not familiar with financial terms or the specifics of a valuation report, it can be a bit overwhelming

Due to the ongoing turmoil in the Middle East, many supply chain contracts are in disarray. The Strait of Hormuz has been cordoned off, through which approximately 20% of global petroleum liquids transit daily, driving up war-risk premiums and energy prices.

Sometimes the most effective strategy is not to look for a new remedy, but to know the existing one better.

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 Reserve Bank of India ("RBI") released the Draft Reserve Bank of India (Non-Banking Financial Companies – Lending to Related Parties) Directions, 2025...

The increasing use of private trusts in succession planning and promoter structuring has prompted significant regulatory scrutiny...

This article examines when a supplementary chargesheet or further report or subsequent complaint is a legitimate continuation of the investigation, and when it becomes a second attempt to improve the prosecution case.

SEBI has floated a consultation paper dated August 10, 2026, proposing two distinct sets of amendments affecting issuers of privately placed, listed non-convertible debt securities .

When Parliament reduces the punishment for an offence, a question that immediately arises is whether those already facing prosecution for that offence receive the benefit of the reduction in punishment/penal consequences.

The Finance Act, 2019 inserted sections 8A, 9A, and 9B into the Indian Stamp Act, 1899 ("ISA"), establishing a unified stamp duty framework for securities transactions.

In November 2024, Swiggy went public and raised over Rs 11,300 crore. What the market did not know until September 2024, barely six weeks before the subscription opened, was that Swiggy had already spent five months in regulatory review. The company had filed its draft offer document with SEBI in April 2024, received observations, and refined it through two updated versions, all without a single word entering the public domain. No competitor read it.

Impairment is a state when the carrying value of an asset is higher than its recoverable value Alternatively...

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...

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.