Summary: The article examines the Supreme Court’s decision in Sanofi India Ltd. v. Central Bureau of Investigation, which lays down a three-stage framework for determining when a natural person’s act and mens rea may be attributed to a company. The
Summary: This blog delineates the contours of interim moratorium under Section 96 of the IBC. It explores the provision’s interaction with the SARFAESI Act, 2002, its application to co-owned properties, the 2026 amendment to Section 96, and potential future legislative
Summary: Variable Capital Companies (VCCs) have emerged as a key structuring tool for wealth and asset management. The Dubai International Financial Centre (DIFC) recently introduced its VCC framework earlier this year, joining Singapore, which has had a similar regime in
Summary: This article explores the regulatory challenges surrounding acne and transdermal patches in India. An acne patch that promises to “reduce a blemish overnight” and a nicotine patch that delivers a measured dose through the skin look worlds apart. Yet
Summary: An allegation of communication of unpublished price sensitive information under Regulation 3 of the SEBI (Prohibition of Insider Trading) Regulations, 2015, cannot be established merely basis proximity between parties or trading pattern. Balram Garg held that cogent material such
Summary: Heightened food-safety enforcement is bringing renewed attention to the personal exposure of directors and senior management. A series of High Court decisions in 2026 illustrates the boundaries of liability under Section 66 of the Food Safety and Standards Act,
Summary: This blog traces the regulatory and judicial evolution of fraud classification by banks. It provides an overview of the 2016 Fraud Directions, the Supreme Court’s ruling in Rajesh Agarwal, reading natural justice into the 2016 Directions, and summarises the
Summary: This article examines a recent adjudication order passed by the Registrar of Companies, Bangalore against a private company for effecting a transfer of shares without prior dematerialisation i.e., in contravention of Rule 9B of the Companies (Prospectus and Allotment
Summary: The Gujarat High Court’s ruling on corporate guarantees is not merely about whether GST is payable. It is about the limits of statutory fiction, the sanctity of commercial reality and the constitutional discipline that must govern taxation.
Summary: India’s healthcare delivery has long been shaped by two extremes: small clinics offering basic consultation and large corporate hospitals delivering advanced tertiary care. Micro-hospitals, typically comprising 15 to 75 beds, have emerged as the “missing middle”, combining lean infrastructure,
