[Shourya Parihar is a 4th year B.A. LL.B. (Hons.) student at Vivekanand Institute of Professional Studies, Guru Gobind Singh Indraprastha University, New Delhi] The Supreme Court has agreed to look into an institutional question concerning the National Company Law Tribunal(NCLT). The issue is narrow, yet its implications are substantial. At its centre lies is the extent of the
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The Linde India Paradigm: When Regulatory Substance Outpaces Compliance Certainty
[Bhoomi Goenka and Saksham Gupta are 3rd year B.B.A., LL.B. (Hons.) students at National Law University Odisha] Related party transactions (RPTs) have long occupied a central place in debates on Indian corporate governance, as they present a persistent structural dilemma in which such transactions are often necessary for efficient business operations while simultaneously functioning as a primary channel for
... Continue Reading.COOPERATION DOES NOT MEAN SELF-INCRIMINATION: SUPREME COURT SHIELDS ARTICLE 20(3) IN NDPS ANTICIPATORY BAIL
INTRODUCTIONIn Vinay Kumar Gupta v. State of Madhya Pradesh, Criminal Appeal arising out of SLP (Crl.) No. 20215 of 2025, decided on 16 February 2026, the Supreme Court of India, comprising Justice Sanjay Kumar and Justice K. Vinod Chandran, set aside the Order of the Madhya Pradesh High Court denying anticipatory bail in an NDPS
... Continue Reading.SUPREME COURT HOLDS THAT HOMEBUYER CANNOT BE COMPELLED TO ACCEPT POSSESSION WITHOUT OCCUPANCY CERTIFICATE OBTAINED BY BUILDER
IntroductionThe Supreme Court of India recently delivered a crucial judgment addressing the rights of homebuyers against real estate developers. The decision pertained to a batch of civil appeals, primarily titled Parsvnath Developers Ltd. v. Mohit Khirbat (Civil Appeal No. 5289 of 2022). The connected matters included Parsvnath Developers Ltd. v. Gp. Capt. Suman Chopra (Civil
... Continue Reading.KARNATAKA HIGH COURT: MOTHER DOES NOT HAVE LEGAL RIGHT TO SHARE IF THE SON DIES INTESTATE LEAVING BEHIND WIFE AND CHILDREN
The High Court of Karnataka, in a Judgment delivered on February 2, 2026, addressed a significant error in the application of the Indian Succession Act, 1925, regarding the inheritance rights of Christian legal heirs. The case, titled Mrs. Estrida Lucy Janet Vaz & Ors. v. Nil (MFA No. 3127 of 2024 (ISA)), was heard by
... Continue Reading.FORGED DEGREES, SUPPRESSED ANTECEDENTS AND PERVERSE BAIL: SUPREME COURT REASSERTS DISCIPLINE IN GRANT OF LIBERTY
INTRODUCTIONIn Zeba Khan v. State of Uttar Pradesh & Others, reported as 2026 INSC 144, the Supreme Court of India, by Judgment dated 11 February 2026, delivered a significant ruling on the annulment of bail granted in serious fraud cases involving forged academic credentials and impersonation as an advocate. The Bench comprising Justice R. Mahadevan
... Continue Reading.MK Ranjitsinh and the Erroneous “Expansion” of Fiduciary Duties in Indian Law
[Anik Bhaduri is a candidate for the MSc in Law and Finance at the University of Oxford] In 2013, the Companies Act became the first legislation in the world to explicitly adopt a stakeholder-oriented conception of the corporation. In addition to introducing a mandatory requirement that certain companies allocate a portion of their funds towards corporate social responsibility
... Continue Reading.Resolving Without Deciding: Disputed Assets and Insolvency Jurisdiction After Gloster
[Anamika Singh and Tarun Chittupalli are 3rd year B.A. LL.B. Hons. students at National Law Institute University, Bhopal] In a recent decision in Gloster Limited v. Gloster Cables Limited (22 January 2026), the Supreme Court examined the scope of the National Company Law Tribunal’s (NCLT) jurisdiction under section 60(5) of the Insolvency and Bankruptcy Code, 2016 (IBC). The Court was called
... Continue Reading.Jindal Equipment Case: Clarifying Taxation of Stock-in-Trade in Amalgamations
[Kashvi Singh and Abhilipsha Naik are 3rd year students at National Law University, Odisha] Corporate amalgamations are a common tool for restructuring business groups, enabling consolidation, efficiency, and strategic realignment. A crucial determinant of the commercial viability of such mergers is their tax treatment, particularly in relation to share-for-share exchanges between the amalgamating and amalgamated companies. Traditionally, Indian tax
... Continue Reading.DEMOLITION OF PRIVATE PROPERTY MUST BE BASED ON CLEAR STATUTORY GROUNDS AND CONSIDERATION OF ALL FACTORS
IntroductionThe Supreme Court of India’s Judgment in M/s Aarsuday Projects & Infrastructure (P) Ltd. v. Jogen Chowdhury and others (Civil Appeal Nos. 2920, 2921 and 2922‑2923 of 2018) reconciling private property rights with environmental preservation and cultural heritage protection near Santiniketan. The case was decided by the Two Judge Bench comprising Justice Sandeep Mehta and
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