Company Law

1. Background and Evolution of Insider Trading Laws in India1.1 OverviewInsider trading refers to the act of trading securities of a company based on confidential, non-public information, typically wi...

Introduction: Strategic Shifting of Registered OfficeRelocating a company’s registered office from one state to another is a significant corporate move, impacting legal, operational, and regulatory en...

Case OverviewThe Regional Director (Eastern Region), Ministry of Corporate Affairs, Kolkata, recently adjudicated an appeal brought by the statutory auditor of M/s. Maheep Marketing Pvt. Ltd., CA Rahu...

1. Overview of Statutory ProvisionsThe Importance of Tenure and Rotation GuidelinesThe appointment duration and rotation mandates for Secretarial Auditors, Statutory Auditors, and Independent Director...

IntroductionThis article provides a restructured and rephrased draft of a certified true copy of a board resolution passed by the Board of Directors. The resolution relates to the application under Se...

Evolution of Commencement of Business Provisions(i) Initial Framework under the Companies Act, 1956The concept of obtaining a Certificate of Commencement of Business (COB) was first introduced through...

Corporate Social Responsibility (CSR): Gaps and InsightsIntroduction to CSR in the Indian Context(i) CSR, as stipulated under Section 135 of the Companies Act, 2013, represents a paradigm shift in Ind...

1. OverviewConsider a technology start-up, for example, GreenPulse Technologies, which has expanded rapidly and is setting the stage for an initial public offering (IPO). Over time, its founders have...

Introduction and Legal Framework(i) Overview of Section 149(1) and Relevant ProvisionsSection 149(1) of the Companies Act, 2013, lays down the requirement for certain categories of companies—including...

1. IntroductionAccurate categorization of materials and inventories is vital for the integrity and transparency of financial statements, as required by the Companies Act, 2013. This article provides a...

OverviewAdvancements in Artificial Intelligence (AI) and Machine Learning (ML) are rapidly transforming investment and trading in India. Today’s trading platforms can automatically rebalance investmen...

Introduction to Portfolio Management Services Regulation in Indiai) Genesis of PMS Regulations in IndiaPrior to the enforcement of the SEBI (Portfolio Managers) Regulations, 1993, portfolio management...

Introduction: Evolution of DVRs in Indian Corporate LawRecent reforms in Indian company law have expanded the range of capital-raising instruments available to businesses, enabling them to attract inv...

Overview: Principle of Separate Corporate PersonalityThe principle that a company possesses a distinct legal existence, independent of its shareholders and directors, was firmly established in the lan...

1. OverviewWith the surge in cybercrime, law enforcement agencies in India have increasingly responded by blocking or restricting bank accounts suspected of being involved in fraudulent activities. Wh...

1. IntroductionShakespeare’s wisdom in Macbeth, Act 3, Scene 1, about solitude and anticipation, echoes the emotional journey of whistleblowers — often standing alone before revealing the truth. Those...

Overview of the MCA’s Digital Transformation InitiativeThe Ministry of Corporate Affairs (MCA) has unveiled its plan to implement the last batch of 38 company forms, encompassing 13 Annual Filing form...

1. Initial Preparations Before Commencing the Merger Processi. Verification of Corporate Authorization (a) Review the Memorandum of Association (MoA) and Articles of Association (AoA) to confirm autho...

Introduction: Digital Transformation in Corporate ComplianceThe Ministry of Corporate Affairs (MCA) is ushering in a new era of digital corporate governance with the complete rollout of the final 38 c...

OverviewShare valuation stands as a pivotal process within India’s corporate landscape, influencing transactions such as capital raising, mergers, employee stock options, and cross-border investments....