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 Liability Partnership Act, 2008. The Bill is sent directly to a Joint Parliamentary Committee (JPC) […]
Author: 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 during its existence. This promise is what has been threatened by the recent announcement of […]
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 uses of AI, three structural gaps mean its core commitments lack the architecture to meet […]
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 evidentiary scrutiny and the prohibition on mini-trials, compounded by the absence of a documentary authentication […]
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 of jurisdiction, but over time, institutional practice elevated it to a substantial safeguard, which was […]
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