MCA’S 2025 AMENDMENT: MANDATORY DISCLOSURES ON POSH AND MATERNITY BENEFITS IN BOARD REPORTS
Article submitted by Swetha Dasu, Associate INTRODUCTION On 30 May 2025, the Ministry of Corporate Affairs (MCA) notified the Companies (Accounts) Second Amendment Rules, 2025, ushering in a pivotal shift in corporate reporting practices. Effective from 14 July 2025, these rules significantly expand the disclosure requirements in the Board’s Report under Rule 8 of the […]
THE LEGALITY OF DEPICTING CIGARETTES AND ALCOHOL IN COMMERCIAL PHOTO SHOOTS: A LEGAL PERSPECTIVE
In the ever-evolving world of advertising, where images have the power to influence public perception and consumer behaviour, the use of models holding cigarettes or alcohol in commercial photo shoots raises important legal and ethical questions. This article examines whether such depictions are permissible under Indian law when the intention is not to promote cigarette […]
DOES CANCELLING A POWER OF ATTORNEY INVALIDATE PAST TRANSACTIONS?
Article submitted by Aishwarya Deshpande In the recent case of V. Ravikumar v. S. Kumar (2025 SCC Online SC 513) [i], the Hon’ble Supreme Court of India (“SC”) has addressed a significant legal issue concerning the limitation period for challenging transactions executed under a power of attorney. The case revolved around the validity of sale deeds executed under […]
GREEN FINANCE TAXONOMY IN INDIA
Article submitted by Aishwarya A green finance taxonomy is a classification framework that defines and categorizes investments based on their environmental and social sustainability criteria. It serves as a standardized tool to guide investors in identifying, assessing, and distinguishing investments that contribute to environmental and social sustainability from those that do not. In 2017, SEBI […]
Impact of Section 10A of the IBC: Relief or Roadblock?
Article submitted by Rakesh Kaidala The COVID-19 pandemic led the Government of India (GoI) to enforce a nationwide lockdown on March 24, 2020, significantly disrupting economic activity. As businesses struggled to stay afloat, the government introduced various measures to mitigate the financial strain. One such measure was the suspension of corporate insolvency proceedings under the […]
MANDATORY COMPLIANCE OF SECTION 31(4) OF THE INSOLVENCY AND BANKRUPTCY CODE, 2016
Article submitted by Garima Bothra, Associate (assisted by Swati Reddy) The Supreme Court of India, in Independent Sugar Corporation Limited v. Girish Sriram Juneja & Ors [MANU/SC/0121/2025],clarified the interpretation of Section 31(4) of the Insolvency and Bankruptcy Code, 2016 (“IBC”), regarding the requirement for Competition Commission of India (“CCI”) approval in resolution plans involving combinations. This […]
The Evolving Regulatory Framework of TReDS: RBI’s Role in Strengthening MSME Working Capital
Article submitted by Swetha Dasu, Associate The Trade Receivables Discounting System (TReDS) is a transformative digital platform that facilitates invoice financing for Micro, Small, and Medium Enterprises (MSMEs). By enabling MSMEs to secure funds based on pending invoices from corporate entities, government bodies, and public sector undertakings (PSUs), TReDS enhances cash flow and reduces dependency […]
A PRODUCT SELLER’S RISKS & RESPONSIBILITIES UNDER PRODUCT LIABILITY ACTION
Article submitted by Niranjanaa Joy, Samisti Legal Associate Product liability has implicitly existed in India even before formal codification, with its principles originating from the Sale of Goods Act, 1930 (“SGA”), and tort law. The Consumer Protection Act, 1986 (“CPA, 1986”) solidified ‘Product Liability Action’, enabling the rights of consumers to file complaints before appropriate […]
DRAFT DIGITAL DATA PROTECTION RULES, 2025
Digital data protection has become increasingly crucial in the age of artificial intelligence, especially as individuals’ likenesses are now considered “imitable” and major social media platforms face frequent accusations of using personal data for targeted advertising. In this context, the Digital Personal Data Protection Act represents a significant step forward. However, the introduction of the […]
THE RISE OF FINFLUENCERS: FINANCIAL ADVICE IN THE DIGITAL AGE
Article submitted by Aishwarya Deshpande A “financial influencer” or “finfluencer” is a someone who provides information and advice to investors and/or the common people on financial matters, often concerning stock market trading, personal investments such as mutual funds and insurance, mostly via different social media platforms like YouTube, X (previously known as “twitter”), Instagram etc […]
