Categories
Company Law

Decriminalisation Under the Corporate Laws (Amendment) Bill, 2026: Reform by Reclassification or Governance by Omission?

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) […]

Categories
Taxation

FROM TRUST TO TAX: WHY BUDGET 2026’S GOLD BOND FAILS THE PRINCIPLE OF PROMISSORY ESTOPPEL AND LEGITIMATE EXPECTATIONS

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 […]

Categories
Policy Technology

Commitments Without Architecture: Gaps In Supreme Court’s AI Regulations

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 […]