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) […]

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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 […]

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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 […]

Categories
Labour

Employees with(out) Benefits: Guaranteed Income Floor for Gig Workers

Vansh Manuja Introduction Gig workers, a significant part of Indias current economy with the growing popularity of quick commerce platforms are often neglected by the corporate house as well as the legislative. With around 77 lakh (7.7 million) workers were engaged in the gig economy in 2021 expected to expand to 2.35 crore (23.5 million) […]

Categories
Arbitration

FROM SETTING ASIDE TO MODIFICATION: RECASTING JUDICIAL INTERVENTION IN INDIAN ARBITRATION

Gurkaranbir Singh The Supreme Court in Gayatri Balasamy v. ISG Novasoft Technologies Ltd., (“Gayatri Balasamy Judgment”) has now clarified the scope of judicial intervention in respect of modification of arbitral awards. The Court held that a court is empowered not only to set aside an arbitral award but also to modify or vary an arbitral […]