Corporate Law Insights & Analysis

Companies Act 2013

Section 110: Postal Ballot | The Companies Act, 2013

What is Postal ballot ?General Meaning of Postal Ballot A postal ballot is a method of voting in which voters cast their votes remotely instead of at...

163 8 min

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Companies Act 2013

Can a Company Have Two Holding Companies Under the Companies Act, 2013?

A Critical Analysis of Sections 2(46) and 2(87) of the Companies Act, 2013: Examining the Possibility of Dual Holding-Subsidiary Relationships Ab...

1,289 13 min

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Companies Act 2013

Indirect Shareholding, Fiduciary Capacity and Subsidiary Determination under Section 2(87) of the Companies Act, 2013

Introduction The determination of a holding–subsidiary relationship under Section 2(87) of the Companies Act, 2013 is often assumed to be a simple ...

774 7 min

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Companies Act 2013

Can a Private Company List Non-Convertible Debentures (NCDs)?

Can a Private Company List Non-Convertible Debentures (NCDs)? Legal Position under the Companies Act, 2013 I. Exact Legal Provisions This issue m...

564 4 min

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Companies Act 2013

Section 96 of Companies Act 2013. With Secretarial Standards and Case Laws.

Annual General Meeting Companies act. (1) Every company other than a One Person Company shall in each year hold in addition to any other meetings, a ...

322 8 min

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Companies Act 2013

Section 97.Power of Tribunal to call annual general meeting.

(1) If any default is made in holding the annual general meeting of a company under Section 96, the Tribunal may, notwithstanding anything contai...

153 6 min

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Income Tax

Long-Term Capital Gains(LTCG): Tax Rates, How to Calculate, Exemptions and Examples

What is Section 112 of the Income Tax Act? Section 112 provides for tax on Long-Term Capital Assets. It applies to all taxpayers such as individuals,...

333 9 min

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Economic and Commercial Laws

What is foreign contribution?

The Foreign Contribution (Regulation) Act, 2010 (FCRA) regulates the acceptance and use of foreign contributions by individuals, associations, and c...

209 3 min

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Court Updates

Amazon.com NV Investment Holdings LLC v. Competition Commission of India:

Executive Summary The Supreme Court's landmark judgment in Amazon v.s Competition Commission of India (2026 INSC 576) provides essential guidance on ...

39 32 min

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ROC / MCA Orders

Your Personal Bank Account Is at Risk: ROC Delhi Just Made 3 Directors Pay ₹4 Lakh Each for Failing to Appoint a Company Secretary

An analysis of adjudication order No. PO/ADJ/04-2026/DC/01934 dated 15th April 2026, issued by the Registrar of Companies, Delhi II against FS India D...

417 13 min

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ROC / MCA Orders

Private Placement Gone Wrong: A Case Study on Section 42 Violations — Lessons from Digilogic Systems Limited

An analysis of ROC Hyderabad's Adjudication Order No. PO/ADJ/04-2026/HD/02037 dated 22nd April 2026 Introduction: Why This Order Matters to Every CS ...

248 19 min

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Court Updates

Case Analysis – VPS Healthcare Private Limited & Anr. v. Prabhat Kumar Srivastava & Anr.

Citation: 2026 INSC 361 If there is one judgment that beautifully captures the tension between what a contract says and what it actually means when m...

229 7 min

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Court Updates

Supreme Court Strikes Down Three-Month Age Limit for Maternity Benefits to Adoptive Mothers

Landmark Judgment Recognizes Motherhood Beyond Biology, Upholds Equality and Child Welfare NEW DELHI, March 17, 2026: In a significant judgment deli...

399 7 min

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Court Updates

Telangana High Court Reaffirms Strict 45-Day Limit for Filing Written Version in Consumer Cases

Canara Bank's Writ Petition Dismissed for Delayed Filing Under Consumer Protection Act, 2019 Introduction In a significant judgment that reinfor...

650 11 min

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