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 merger control regime is undertaken under Competition Act, 2002 and its allied rules and regulation. […]
Tag: business
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 in sectors such as manufacturing, logistics and gig economy. This automation has bolstered productivity, efficiency and […]
Mahak Yadav and Nikhil Ranjan Introduction In its quest for modernising the mutual fund market, the Board of the Securities Exchange Board of India (“SEBI”) has notified the SEBI (Mutual Funds) Regulations, 2026, which replaces the existing SEBI (Mutual Funds) Regulations, 1996, which has been the guiding force for the mutual fund market in the […]
Pushpendra and Moazzam Hussain Introduction The distinction between capital and revenue expenditure is among the most enduring fault lines in Indian income-tax jurisprudence. This uncertainty becomes particularly acute in the context of non-compete fee which is a standard feature of corporate transactions. Non-compete covenants are commercially pivotal as they preserve deal value by preventing the […]
Himanshu Yadav Insolvency Beyond Rescue: Engineering Opacity at the Intersection of Competition and Resolution Law The discourse relating to the interface between the Competition Commission of India (CCI) and the Insolvency and Bankruptcy Code (IBC) has been plagued mainly by procedural impediments, long timelines, sequential clearance requirements and lapses in corporate defence mechanisms. Practitioners look […]
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