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Rising Haircuts: A Death Knell for the IBC?

[Simran Lunagariya and Priyanshi Jain are fourth-year B.Com LL.B. (Hons.) students at Nirma University, Ahmedabad (Gujarat)] A competent insolvency procedure assists creditors and corporate debtors (“CDs”) in recognizing whether the stressed company is approaching financial collapse and in finding an amicable solution for the same. To this end, it is important that the insolvency procedure is...

Leniency Applicant Challenging the DG Report: Need for Clarity?

[Shubhankar Tiwari is a 4th year B.A. LL.B. (Hons.) student and Dhaval Sheth a 2nd year B.A. LL.B. (Hons.) student, both at National Law University, Delhi] Leniency application is an emerging concept within the Indian competition law jurisprudence. Internationally, it has developed as an integral part of the cartel whistleblower protection programme. This programme protects enterprises and...

The Dichotomy of Special Courts: Contrasting the Companies Act and the IBC

[Rhythm Buaria and Payal Chandra are advocates practicing before courts and tribunals in Delhi] Recently, a Single Judge of the Bombay High Court concluded, in Satyanarayan Bankatlal Malu v. Insolvency and Bankruptcy Board of India, that offences under the Insolvency and Bankruptcy Code, 2016 (“IBC”) can only be tried by the Metropolitan Magistrate or Judicial Magistrate First Class exercising...

Towards an Egalitarian Ecosystem: Rejuvenating VC-SPAC Regulations for Women

[Simran Lunagariya and Priyanshi Jain are fourth-year B.Com LL.B. (Hons.) students at Nirma University, Ahmedabad (Gujarat)] India suffers from a dearth of female entrepreneurs, as seen by the country’s poor placement of 52 out of 57 countries on the Index of Women Entrepreneurs. A recent study by Mastercard indicated that a significant challenge for women entrepreneurs in India is a lack...

Does ESG’s Success in India Threaten the CSR Regime?

[Divyanshu Sharma is a 3rd Year BALLB (Hons) Student at National Law University, Delhi] Corporate social responsibility (‘CSR’) and environmental, social and governance (‘ESG’) investment criteria are two concepts which predominantly affect the investment decisions of a socially oriented investor. According to the UNIDO, CSR is a management concept wherein companies integrate social and...

ESG Rating Providers: Analyzing India’s Proposed Regulatory Framework

[Paridhi Jain is a 5th year B.B.A., LL.B. (Hons.) student at Symbiosis Law School, Noida] Once a niche market for investors, environmental, social, governance (“ESG”) investing has grown over the past few years. The pandemic is being referred to as a “sustainability” crisis and one that has re-invigorated focus on climate change, acting as a wake-up call for investors to prioritize a more...

X v. Registrar, MP High Court: Recognising Involuntary Resignations as Constructive Dismissal

[Saurabh Mishra is an Advocate-on-Record, Supreme Court of India and Akshat Bhushan a 3rd Year student pursuing BA LLB (Hons.) at Hidayatullah National Law University, Raipur] In its judgment dated 10 February 2022, the Supreme Court held that a resignation by an employee, which is found to be tendered amid an unfair and unjust work environment, is not voluntary and amounts to ‘constructive...

Non-Discrimination Clauses: Harmonising the ITA and Double Tax Avoidance Agreements

[Rudra Shankar is an associate at Shardul Amarchand Mangaldas & Co. and Dyuthi Sutram is a fourth-year B.B.A. LL.B. (Hons.) student at Symbiosis Law School, Pune] Double tax avoidance agreements (‘DTAA’) most often include a ‘non-discrimination clause’, which states that no national from one contracting state, or permanent establishment which an entity of a contracting state has in the other...

Shifting Sands: Determining the Onus of Proof for Gainful Employment

[Shivankar Sukul and Mudit Burad are fourth year students at National Law University Jodhpur pursuing the course of BBA-LLB (Hons.)] Section 11A of the Industrial Disputes Act, 1947 (“ID Act”) vests the court with the power to set aside the order of dismissal and direct reinstatement in cases it considers such order to be illegal. The provision also provides the discretion to the court to award...

Arbitral Award Without Findings Cannot Be Remitted under Section 34(4)

[Raghav Bhatia is an Advocate practising at the Supreme Court of India] Recently, in I-Pay Clearing Services Pvt. Ltd. v ICICI Bank Limited, the Supreme Court of India has observed that under section 34(4) of the Arbitration and Conciliation Act, 1996 (“Act”), a court cannot remit the matter back to arbitral tribunal where no findings at all have been recorded. Background I-Pay Clearing Services...

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