The Tax Policy Paradox in Fast-Track Demergers

[Aayush Agarwal is a 3rd year student at Gujarat National Law University, Gandhinagar and Taher Hussain is a 4thyear student at Maharashtra National Law University, Mumbai] On July 21, 2025, the Select Committee on the Income Tax Bill, 2025, presented its Report (‘the Report’) before the Parliament, analysing various provisions of the new bill and suggesting appropriate changes to it. One

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SEBI’s Proposal on Minimum Public Shareholding and its Spillover Effects

[Manisha Soni is a corporate lawyer based in New Delhi, India] The Securities Exchange Board of India (SEBI) has released a consultation paper on 18 August 2025, proposing sweeping changes in rule 19(2)(b) of the Securities Contracts (Regulation) Rules, 1957 (SCRR), governing Minimum Public Offer (MPO) and Minimum Public Shareholding (MPS). These rules determine how much of a company’s equity must

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NAVIGATING EXECUTION AMIDST PENDING APPEALS: THE AUTHORITY OF COURTS UNDER THE ARBITRATION AND CONCILIATION ACT

INTRODUCTION The Supreme Court of India, in Civil Appeal No. 11840/2025 (@ SLP (C) No. 20480 of 2025) – Chakardhari Sureka v. Prem Lata Sureka through SPA & Ors., addressed a critical issue concerning the execution of arbitral awards amidst pending appeals. The Judgement was delivered on 15th September 2025 by Hon’ble Mr. Justice Manoj

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SUPREME COURT ON TAX ASSESSMENT TIME LIMITS

On September 11, 2025, the Supreme Court of India delivered a significant ruling in Ms. Shiv Steels v. State of Assam & Others (Civil Appeal No. 4440 of 2014). The Judgment, authored by Justices J.B. Pardiwala and Sandeep Mehta, decisively addressed the interplay between different time limitation provisions under the Assam General Sales Tax Act,

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National Mineral Exchange and SEBI: Shaping Price Discovery for India’s Minerals

[Arjun Chaudhary and Jainam Shah are 4th Year Law students at Gujarat National Law University] The Indian government’s landmark move to introduce the “National Minerals Exchange” has been hailed as “India’s LME Moment”, a nod to the London Metal Exchange (“LME”), which has played a major role in controlling global metal pricing over the last century. Although this reform may seem ambitious

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SUPREME COURT REAFFIRMS: FIR MANDATORY FOR COGNIZABLE OFFENCES, EVEN AGAINST CBI OFFICERS

Supreme Court’s recent Judgment in Vinod Kumar Pandey & Anr. vs. Seesh Ram Saini & Ors. (S.L.P. (C) No. 7900 of 2019 and Connected matters), emphasizes the accountability within investigative agencies and the mandatory nature of FIR registration for cognizable offences. Delivered by Justice Pankaj Mithal and Justice Prasanna B. Varale, this Judgment underscores that even officers

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