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Exploring the Identity profiles: Profiling the individuals
Generally, we are not serious about creating and documenting our profile. Once we try to do the same we will discover that our profile is ..
Mercy Daviz
Jul 11, 202319 min read


Taxation of certain payments or distributions to shareholders
A dividend, in common parlance, refers to a payment made to or received by a shareholder commensurate with his shareholding in a company...
Midhun Sarath
Jul 11, 20238 min read


Homebuyers left remediless under IBC too?
When a real estate project commences, the Promoters of the project invite prospective homebuyers to purchase the plot/apartment in the...

Adv Kiran Gopi
Jul 6, 20239 min read


Preplanning the nitty-gritty of Taxation and Financial Planning Aspects of Divorce.
A Holistic Perspective Divorce is a process involving elaborate legal procedures costing time, money, and emotional challenges. Becoming...
Mercy Daviz
Jul 6, 202310 min read


Inflation and cost of living
In a nation as populous as India, with a population of 1.4 Billion, Raising inflation is a challenge that impacts 90% of the population...
Mercy Daviz
Jul 6, 20236 min read


Social Responsibility in business- An oxymoron?
The concept of corporate social responsibility is not novel to the business world. Economic enterprises are coming to the realization...

Kavya Das R
Jun 16, 20238 min read


Residential status of an individual as per FEMA 1999 & Income Tax Act-1961- An Analysis
The requirement of fixing residential status came to be more important in recent years
Mercy Daviz
Jun 16, 20237 min read


AI- Threat or opportunity for Lawyers?
Artificial intelligence (AI) has become a game-changing technology with far-reaching effects on numerous industries. Corporate law is one...

Kesiya Biju
Jun 6, 20237 min read


Disclosure - Key to good governance.
Transparency in the transactions is the key to unlocking and unleashing the governance mechanism of a Corporate in its right spirit. The...
Anagha S
Jun 1, 20233 min read


#GoFirst insolvency was a stitch in time
Go First Airlines, being in debt and operational hassles due to insufficient cashflows, had approached the National Company Law Tribunal...

Bijoy P Pulipra
May 15, 20234 min read


Prepacked Insolvency and CIRP- A comparative analysis
IBC scholars/experts are glorifying the newly introduced Pre-Packaged Insolvency Process (PPIRP) in the Insolvency and Bankruptcy Code,...

Kesiya Biju
May 14, 20236 min read


Allocation of ESOS to Promoter- A Case Study on PayTm
It is the author’s view that the shares owned by Axis Trustee Services Ltd. are an instance of indirect shareholding of the relatives of the

Kavya Das R
May 12, 20235 min read


Power of High Court to determine the ‘Arm's length price’.
The article analyses the power of the High Court to determine the ‘arms-length price’ under provisions of section 260A of the Income Tax...

Bijoy P Pulipra
May 12, 20236 min read


Can an Indian entity avail loan from abroad?
Put in a simple way, investments into Equity and instruments convertible into equity are covered under the FDI Policy and investments by way

Bijoy P Pulipra
Mar 21, 20235 min read


CIRP Cost ‘not incurred’ by the Resolution Professional- An analysis
Whether the Electricity distribution company can claim the ‘electricity charges’ from the Resolution Professional/Successful Resolution...

Bijoy P Pulipra
Feb 9, 20235 min read


Whether a Charitable Trust can be a Resolution Applicant?
The question which this article tries to explore is whether a charitable trust can submit a resolution application in accordance with the...

Bijoy P Pulipra
Feb 9, 20233 min read


Union Budget 2023- A Professional Perspective
The eye-popping budgetary figures can be shot-in-the-arm of the economy, which can suddenly revamp the sluggish mindset of the people....

Bijoy P Pulipra
Feb 4, 20236 min read


Union Budget 2023- A simplistic view by a commoner.
When you want to start something afresh, the most auspicious time to do that is Amrit Kaal. The Union Budget 23 is a howl to the world,...

Bijoy P Pulipra
Feb 3, 20234 min read


The belated claim of KSEB on the bills due from Hindustan Newsprint Limited- An analysis
The National Company Law Tribunal (NCLT), Kochi bench, on 28.11.2019, in an application filed by a creditor of Hindustan Newsprint...

Bijoy P Pulipra
Dec 24, 20225 min read


Status of pending suits during CIRP and Liquidation- An Analysis.
A moratorium is declared under Section 14 of the IBC during the CIRP and Section 33(5) of the Code during the liquidation process. This...

Bijoy P Pulipra
Oct 17, 20226 min read
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