The Hindu Undivided Family ("HUF") is one of the more structurally unusual entities in Indian law. Recognised as a separate taxable person under the Income Tax Act, 1961, it is managed by a Karta, and its assets are held for the benefit of all co-parceners and members of the family unit.

In this modern world, regulatory compliance has become a vital element of international business operations. India’s foreign trade policies are defined by a select set of regulatory requirements. Import Export Code (IEC) issued by Directorate General of Foreign Trade (DGFT) is the unique identification number for every importer and exporter of the nation. While IEC has always been a mandatory requirement, its relevancy has significantly improved in the digital commerce era.

Traditionally, the buy‑back of shares has been perceived as a mechanism for distributing surplus cash to shareholders, often viewed as an alternative to dividend distribution.

The digital environment of India today enables intellectual property theft to occur at a faster pace than before.

Constructive exits are an increasingly significant concern in the Indian employment context. The judiciary has taken a stricter approach while deciding an issue pertaining to exit which is, in substance, dismissals dressed up as resignation.

The Supreme Court's November 2025 ruling on the Aravalli range has started widespread debate, with critics arguing that it weakens environmental safeguards by permitting certain mining activities to continue.

This article examines how Indian courts resolve conflicts between different employment documents, including appointment letters, employee handbooks, service rules, statutory frameworks and standing orders. In practice, these instruments often operate together but are not always aligned, giving rise to disputes over which terms should prevail.

The applicability of the Micro, Small and Medium Enterprises Development Act, 2006 ("MSMED Act") to a works contract has emerged as a contentious legal issue with significant ramifications for the construction and contracting industry in India. As infrastructure development accelerates across the country and contractual disputes proliferate between enterprises, a fundamental question has come to the fore: Whether Works Contract fall within the ambit of the MSMED Act's protective framework?

In today’s increasingly competitive business environment, brand identity has evolved into one of the most valuable assets a company can possess. A well-established trademark does far more than merely distinguish one business from another.

In parallel, enterprises and professional firms are adopting cloud‑based compliance platforms, AI‑driven regulatory intelligence, workflow automation and real‑time dashboards, heralding a shift from retrospective “tick‑box” compliance to continuous, real‑time and risk‑based governance.

A modest regulatory penalty can sometimes carry a larger transaction lesson. The recent adjudication order involving Fyle Technologies Private Limited is a good example. The Registrar of Companies, Bengaluru, penalised the company and four of its directors for approving share transfers in physical form even though the transferors had not first dematerialised their holdings.

Do you remember the moment of buying your last physical book or a vinyl record or a video game cartridge? Had you entered a store and exchanged money for the item which you got home and the object belonged to you.

In India, numerous entrepreneurs and high-net-worth individuals often view estate planning as a personal or familial concern, thereby delaying it.

In India’s corporate and non-profit regulatory ecosystem, managing funds dedicated to social impact requires navigating a precise regulatory framework. Two key sources of funding shape how development activities are financed: Corporate Social Responsibility (“CSR”) funds regulated under the Companies Act, 2013 and foreign contributions regulated under the Foreign Contribution (Regulation) Act, 2010 (“FCRA”).

Corporate demergers with subsequent listings offer Indian companies significant strategic and tax advantages but require meticulous advance planning.

Commercial teams often believe the "real negotiation" is about pricing, payment schedules, deliverables, service levels, or termination rights. But anyone who has worked on contracts for long enough knows that the real negotiations usually begin once the discussion reaches indemnity.

Corporate finance has historically treated equity issuance as a cash-based capital-raising exercise.

A FOCC refers to an Indian entity that has received foreign investment and is ultimately owned or controlled by persons resident outside India. Although incorporated in India under the Companies Act, such entities are treated differently from domestically owned and controlled Indian companies for the purposes of foreign investment regulation and downstream investment structuring. Consequently, an FOCC, despite being an Indian incorporated entity, is subject to regulatory conditions applicable to foreign investment while undertaking investments into other Indian entities.

At the outset of a transaction with investors, the company's future trajectory is consciously contemplated. During negotiations, the parties envisage potential exit scenarios and their impact on shareholder returns.

In private M&A transactions, net working capital (NWC) operates as a negotiated pricing and risk allocation tool rather than a mere accounting label.