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This note intends to analyse the draft notification issued by the CBDT under the third proviso to the clause (38) of section 10 of the Income Tax Act, 1961 highlight its impact on the primary and secondary market transactions.

A mechanism to converge this process with the National Consumer Helpline must also be provided.

Diwali is one of the most anticipated and celebrated festivals in India.

The Centre recently passed the Mineral Laws (Amendment) Act 2020 ("Amendment Act") which allows companies that do not possess any prior coal mining experience to engage in mining projects...

In light of the proposed changes to the law governing the environment impact assessment process in India, there has been much debate with concerns being raised regarding the legitimacy and efficacy of the proposed process.

Late last year, the IRDAI had released an exposure draft on regulations governing the establishment and operation of the proposed Indian branch of the Lloyd's of London.

Limits on remuneration/rewards to intermediaries has been an area which is highly controversial and keenly debated, following the changes introduced by the Insurance Laws (Amendment) Act, 2015.

The article highlights the crucial need for a more efficient approach to reducing carbon emissions in buildings.

This update includes a brief synopsis of an important Bombay High Court Order signed on March 1, 2023, with respect to stamp duty on PAAAs to be executed with society members in relation to redevelopment of societies in Maharashtra.

The Motor Vehicle Aggregator Guidelines 2020 were issued on 27 November 2020 as per the requirements and provisions of the Motor Vehicles (Amendment) Act, 2019 and further as per the amended Section 93 ...

Thermal power plants are granted Environmental Clearance ("EC") as per the capacities mentioned in the Schedule to the Environment Impact Assessment ("EIA") Notification, 2006.

On August 31st 2017, the Supreme Court of India in the case of Innoventive Industries Limited v. ICICI Bank Limited delivered its first extensive ruling on the operation and functioning of the Insolvency and Bankruptcy Code, 2016.

An institution which is established is not the same as one thriving.

COVID-19 has unfurled a variety of social and economic issues across the world. Laws designed to deal with the crisis (such as the Epidemic Diseases Act, 1897) allow the government to take special measures.

Time and event based "sunset" clauses have also been notified by SEBI, which trigger mandatory conversion of SR Shares to ordinary equity shares.

The SEBI has streamlined certain aspects of the rights issue process that is expected to not only reduce the timelines but also provide clarity on the renunciation and trading of rights entitlements.

The past few years have seen a marked increase in regulatory investigations and enforcement action into fraud.

India is a global pharmaceuticals hub and exports medicines to more than 200 nations.