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Mercy Daviz
Jul 11, 202319 min read
Exploring the Identity profiles: Profiling the individuals
Generally, we are not serious about creating and documenting our profile. Once we try to do the same we will discover that our profile is ..
1 comment


Midhun Sarath
Jul 11, 20238 min read
Taxation of certain payments or distributions to shareholders
A dividend, in common parlance, refers to a payment made to or received by a shareholder commensurate with his shareholding in a company...
6 comments


Adv Kiran Gopi
Jul 6, 20239 min read
Homebuyers left remediless under IBC too?
When a real estate project commences, the Promoters of the project invite prospective homebuyers to purchase the plot/apartment in the...
0 comments


Mercy Daviz
Jul 6, 202310 min read
Preplanning the nitty-gritty of Taxation and Financial Planning Aspects of Divorce.
A Holistic Perspective Divorce is a process involving elaborate legal procedures costing time, money, and emotional challenges. Becoming...
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Mercy Daviz
Jul 6, 20236 min read
Inflation and cost of living
In a nation as populous as India, with a population of 1.4 Billion, Raising inflation is a challenge that impacts 90% of the population...
0 comments


Kavya Das R
Jun 16, 20238 min read
Social Responsibility in business- An oxymoron?
The concept of corporate social responsibility is not novel to the business world. Economic enterprises are coming to the realization...
1 comment


Mercy Daviz
Jun 16, 20237 min read
Residential status of an individual as per FEMA 1999 & Income Tax Act-1961- An Analysis
The requirement of fixing residential status came to be more important in recent years
1 comment


Kesiya Biju
Jun 6, 20237 min read
AI- Threat or opportunity for Lawyers?
Artificial intelligence (AI) has become a game-changing technology with far-reaching effects on numerous industries. Corporate law is one...
2 comments


Anagha S
Jun 1, 20233 min read
Disclosure - Key to good governance.
Transparency in the transactions is the key to unlocking and unleashing the governance mechanism of a Corporate in its right spirit. The...
0 comments

Bijoy P Pulipra
May 15, 20234 min read
#GoFirst insolvency was a stitch in time
Go First Airlines, being in debt and operational hassles due to insufficient cashflows, had approached the National Company Law Tribunal...
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Kesiya Biju
May 14, 20236 min read
Prepacked Insolvency and CIRP- A comparative analysis
IBC scholars/experts are glorifying the newly introduced Pre-Packaged Insolvency Process (PPIRP) in the Insolvency and Bankruptcy Code,...
1 comment

Kavya Das R
May 12, 20235 min read
Allocation of ESOS to Promoter- A Case Study on PayTm
It is the author’s view that the shares owned by Axis Trustee Services Ltd. are an instance of indirect shareholding of the relatives of the
1 comment


Bijoy P Pulipra
May 12, 20236 min read
Power of High Court to determine the ‘Arm's length price’.
The article analyses the power of the High Court to determine the ‘arms-length price’ under provisions of section 260A of the Income Tax...
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Bijoy P Pulipra
Mar 21, 20235 min read
Can an Indian entity avail loan from abroad?
Put in a simple way, investments into Equity and instruments convertible into equity are covered under the FDI Policy and investments by way
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Bijoy P Pulipra
Feb 9, 20235 min read
CIRP Cost ‘not incurred’ by the Resolution Professional- An analysis
Whether the Electricity distribution company can claim the ‘electricity charges’ from the Resolution Professional/Successful Resolution...
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Bijoy P Pulipra
Feb 9, 20233 min read
Whether a Charitable Trust can be a Resolution Applicant?
The question which this article tries to explore is whether a charitable trust can submit a resolution application in accordance with the...
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Bijoy P Pulipra
Feb 4, 20236 min read
Union Budget 2023- A Professional Perspective
The eye-popping budgetary figures can be shot-in-the-arm of the economy, which can suddenly revamp the sluggish mindset of the people....
0 comments


Bijoy P Pulipra
Feb 3, 20234 min read
Union Budget 2023- A simplistic view by a commoner.
When you want to start something afresh, the most auspicious time to do that is Amrit Kaal. The Union Budget 23 is a howl to the world,...
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Bijoy P Pulipra
Dec 24, 20225 min read
The belated claim of KSEB on the bills due from Hindustan Newsprint Limited- An analysis
The National Company Law Tribunal (NCLT), Kochi bench, on 28.11.2019, in an application filed by a creditor of Hindustan Newsprint...
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Bijoy P Pulipra
Oct 17, 20226 min read
Status of pending suits during CIRP and Liquidation- An Analysis.
A moratorium is declared under Section 14 of the IBC during the CIRP and Section 33(5) of the Code during the liquidation process. This...
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