The Prevention of Money Laundering, 2002 (‘PMLA') is the fundamental special legislation dealing with money laundering in India.

The banking sector plays a pivotal role in economic growth by providing vital financial support through loans. However, the escalating issue of Non-Performing Assets (NPAs) poses a significant...

The compounding of offences offers a legal mechanism for resolving criminal charges through a settlement, thereby avoiding lengthy legal proceedings.

The arm's length principle is the international standard for determining the taxability of profits resulting from transactions between related entities.

This article sheds light on the relationship between two significant laws in India, namely, the Foreign Exchange Management Act, 1999 (FEMA) and the Foreign Contribution Regulation Act, 2010 (FCRA).

Corporate structuring may not always be a focus area for established, thriving businesses. However, startups, which have recently commenced operations or are about to do so...

This article discusses the critical role of show cause notices ('SCNs') in India's Goods and Service Tax ('GST') framework, particularly how they notify individuals and businesses...

Cost accounting and audit seemed to be a not-so-relevant subject matter till lately when the Cost Audit Branch of the Ministry of Corporate Affairs has started issuing notices checking for compliance...

Recently, Reliance Jio raised their mobile recharge tariffs. Initially, I thought it was to recoup the 0.01% wealth they had lost after throwing one of the most lavish weddings, but shortly thereafter...

Records, documents, and books of account are maintained by every business or person to keep track of historical things.

The Goods and Services Tax (‘GST') regime in India represents a unified tax structure that replaced multiple indirect taxes to simplify tax compliance and promote ease of doing business.

The Base Erosion and Profit Shifting project, initiated by the OECD in 2013, aimed to combat tax avoidance strategies employed by multinational enterprises and promote equitable international tax practices.

The Insolvency and Bankruptcy Code, 2016 (‘IBC') represents a landmark legal reform in India's financial ecosystem.

Investigating the complexities of legal proceedings involving non-existent persons within corporate restructuring and mergers, this article focuses on entities that have relinquished their legal identity...

The startup legal lifecycle maps the progression of a venture from idea to exit, demonstrating how legal and regulatory frameworks evolve alongside business growth. Each stage presents unique challenges and protections, from safeguarding ideas to ensuring compliance and facilitating investment. Understanding this lifecycle is crucial for building a sustainable and scalable startup.

The Insolvency and Bankruptcy Code, 2016 (‘IBC') was introduced with a clear purpose to keep the economic machinery running and prevent the wheels of business from grinding to a halt.

The Prevention of Money Laundering Act, 2002 (‘PMLA') initially emerged as a robust tool against financial crimes in India.

The article analyses the intricate realm of the Foreign Exchange Management Act, 1999 ('FEMA') and its remarkable evolution from the stringent Foreign Exchange Regulation Act, 1973 ('FERA').

Taxation, a structured process to fund public welfare, includes direct and indirect taxes governed by the Income-tax Act, 1961, and the Goods and Services Tax Act, 2017.

The significant rise of online gaming in the Indian context has given rise to its own set of multifaceted regulatory impediments.