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Validity of Income tax Notices to a Non-Existent Entity
In a significant decision, the Bombay High Court in City Corporation Ltd. v. Assistant Commissioner of Income-tax Circle 1(1) [2025] 171...

Artis Law House
Feb 234 min read


Legal implications for a surety when a resolution plan is approved in the CIRP of a corporate debtor?
Sanction of a resolution plan and finality imparted to it by Section 31 of the Insolvency and Bankruptcy Code does not per se operate as...

Bijoy P Pulipra
Oct 6, 20244 min read


Can Unregistered Partnership Firms File Section 9 Application under IBC? A NCLT Case Analysis
The bench had, after reading Section 69 of the Indian Partnership Act, 1932 concluded that, in the absence of compliance with the provision

Bijoy P Pulipra
Oct 5, 20242 min read


Exploring the Boundaries: Can Section 95 of the Insolvency and Bankruptcy Code, 2016 be Applied to Partnership Firms?
Section 95 IBC applies to personal guarantors, not partnerships, sparking debate on its scope and need for clearer statutory boundaries.

Bijoy P Pulipra
Oct 5, 20242 min read


Are alternate directors obsolete?
It is high time that the legislature revisits the provisions relating to alternate directors and checks their relevance in the new digital..

Kavya Das R
May 27, 20248 min read


Succession planning through family trust
The success of a private trust depends on how well the deed has been drafted.
Adv Pavan Rakesh
May 18, 20245 min read


"Demystifying the Responsibilities of Personal Guarantors in Bankruptcy and Insolvency Cases"
In what will be seen as a landmark judgment in the Insolvency and Bankruptcy Code, 2016 regarding personal guarantors, the Supreme Court...

Adv Niketh Vinod
Feb 2, 20244 min read


Arbitration and Insolvency: When opposite poles collide
Arbitration and Insolvency are near polar extremes as the bankruptcy policy exerts an inexorable pull towards centralization while arbitrati

Adv Niketh Vinod
Nov 27, 20238 min read


Altman- A scapegoat of board room politics?
Unfortunately, quite often the taste of success will hallucinate the visionaries to undermine the role of the investor

Bijoy P Pulipra
Nov 20, 20234 min read


Dissenting Financial Creditors under IBC- The legal position
“The rightful claim to dissent is an existential right of the individual. - Friedrich Durrenmatt In 2016, at a time when India’s...

Varsha Menon
Nov 13, 20237 min read


Mens rea of the Alter-ego of a Company
In A.K Khosla Vs. T.S Venkatesan, the Calcutta High Court had held that there are two tests for the prosecution of a corporate body. The...

Bijoy P Pulipra
Oct 15, 20234 min read


'Mortgage by Conditional Sale' and 'Sale with the Condition of retransfer'.
A sale with a condition to retransfer / reconveyance is not a mortgage. In case of a sale with the condition to retransfer, all the rights .

Bijoy P Pulipra
Oct 6, 20233 min read


Inspection, Inquiry and Investigation into the Affairs of the Company- A review
Hidden within the intricate landscape of the Companies Act 2013 is a small yet incredibly captivating portion known as Chapter XIV,...
Mercy Daviz
Sep 8, 20237 min read


Compromise and technical write-offs of defaulted accounts- A review based on the new RBI framework
A wilful defaulter is a borrower who refuses to repay loans despite having the capacity to pay up,” as per the definition. And, “A...

Varsha Menon
Aug 16, 20236 min read


Episode 2- Selecting the right business vehicle
Selecting a right business vehicle is the first step towards a successful venture. In this video, the basics of Public and Private Company i

Bijoy P Pulipra
Aug 4, 20231 min read


Ironing out the muddle in the consolidation of accounts
Conglomerates in the modern day often choose to divide and segregate their business operations, often by incorporating separate legal...

Kavya Das R
Aug 1, 20236 min read


A guide to succession planning
“There is a race to win before being selected as a successor and there is a race to win after being selected as a successor”. 2nd letter...
Mercy Daviz
Aug 1, 202310 min read


Homebuyers as Financial Creditors
Supreme Court of India had analysed the amendments made to IBC to bring the homebuyers within the ambit of Financial Creditors

Bijoy P Pulipra
Jul 29, 20231 min read


How to select a suitable business vehicle
It is very important to choose the right kind of vehicle for a business. This Vlog will help you to get a glimpse of it

Bijoy P Pulipra
Jul 22, 20231 min read


New IT Rules, 2023, unconstitutional?
By removing the term ‘defamatory’ from the restrictive list and inserting ‘authority to PIB to identify the False and Fake content’, Rule 3

Bijoy P Pulipra
Jul 11, 20235 min read
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