Tanishka Mishra and Tanay Salwe
On 23 March 2026, Finance Minister Nirmala Sitharaman presented the Corporate Laws (Amendment) Bill, 2026 (“the Bill”) in the Lok Sabha and suggested a lot of changes in the Companies Act, 2013 and the Limited
NUALS Law Journal
The NUALS Law Journal, published by NULAS Law Journal, covers a range of contemporary legal issues with a focus on Indian and international law. Topics include judicial approaches to investor protection and economic governance, the legal implications of cyber warfare and cyber blockades under international humanitarian law, procedural challenges in competition law enforcement such as obstruction during dawn raids, and the intersection of digital payment systems with tax law and data privacy. The journal also addresses constitutional law matters, including minority rights and the impact of legislative amendments on religious and personal laws. It combines doctrinal analysis, case law review, and comparative perspectives to explore evolving legal frameworks and policy challenges.
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FROM TRUST TO TAX: WHY BUDGET 2026’S GOLD BOND FAILS THE PRINCIPLE OF PROMISSORY ESTOPPEL AND LEGITIMATE EXPECTATIONS
By Nualslj
Shreshth Nigam and Ram Sundar Singh Akela
I. INTRODUCTION
By putting his trust and capital into a state-recognised instrument, a citizen does so upon the basis of a legal promise that the conditions under which he invested will be respected…
Commitments Without Architecture: Gaps In Supreme Court’s AI Regulations
By Nualslj
Shourya Shekhar and Vibhuti Shyam
Summary: This article contends that the Supreme Court’s Draft Regulations for Use of Artificial Intelligence in Courts, 2026 is a principled but architecturally incomplete first step. While the draft correctly prohibits the most constitutionally dangerous…
Grasping The Nettle Without Checking: Vulnerabilities In India’s Summary Judgment Framework
By Nualslj
Adithya Narayana Vojja and Ayushmaan Ashutosh Singh
Abstract
This article examines the structural vulnerabilities of the Supreme Court’s nine non-exhaustive guidelines for summary judgment laid down by the apex court. It argues that the guidelines produce an irreconcilable tension between…
Is TRC Still Conclusive? Rethinking Treaty Entitlements
By Nualslj
Harshita Dhinwa and Ram Sundar Singh Akela
Introduction
The Tax Residency Certificate was never a complete answer to the question of treaty entitlement on a proper reading of a treaty text and international law. It functioned primarily as a proof…
Partial Measures: How SEBI’s REIT & InvIT Reforms Fall Short of Global Standards
By Nualslj
Nayonika Sharma and Morvi Sharma
I. Introduction
On February 5, SEBI released Consultation Paper titled “Measures Towards Ease of Doing Business for REITs and InvITs,” proposing four amendments to the SEBI (Infrastructure Investment Trusts) Regulations, 2014. The proposals are…
Beyond Revocability Transitional Fairness in Tax Exemption Withdrawal
By Nualslj
Qazi Ahmad
Introduction
The Supreme Court recently held that the State can withdraw earlier granted Tax exemptions to industries in public interest in State of Maharashtra v. Reliance Industries Ltd. However, the case is being treated as a minor issue…
Trapped Capital, Silent Funds: Rethinking SEBI’s AIF Exits
By Nualslj
Anuja Chatterjee & Sahil Singh
Introduction: The Exit Problem in India’s Growing AIF Market
The growth of Alternative Investment Fund (AIF) in India has been remarkable since the introduction of AIF Regulations in 2012 by the Securities and Exchange Board…
ASSESSING THE GREEN CHANNEL ROUTE UNDER COMPETITION ACT, 2002
By Nualslj
Akanksha Vishwakarma
I. Abstract
Mergers and acquisitions remain a strong pillar for any economy. The concept of merger control grew in world economy due to the adverse effect that hostile mergers can have on the market competition. In India, the…
THE INVISIBLE ALGORITHM: POLICY GAPS IN INDIA’S 2025 LABOUR CODES AND THE URGENT NEED TO REGULATE AI-DRIVEN WORKPLACE MANAGEMENT
By Nualslj
Tanishq Tiwari and Abdul Lateef Khan
I. Introduction
The advent of Artificial Intelligence (AI) and its resultant automation in labour regulation have resulted in a paradigm shift in manual procedures such as hiring, workplace management and task allocation, particularly…