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Piercing of the Corporate Veil in India: When the Corporate Mask Slips
Introduction One of the most basic tenets of corporate law is the doctrine of separate legal personality. It acknowledges that a company is a legal person that is separate and independent of shareholders and directors. Although this principle promotes investment and prevents excessive liability, it may be also abused to avoid personal responsibility. In response to this abuse, the courts came up with the concept of piercing the corporate veil, which permits the court to lift
9 hours ago9 min read


India’s Digital Tax Search Powers: Supreme Court Rejects PIL, Affirms Section 132 Jurisprudence
The Supreme Court dismissed a public interest litigation challenging the constitutionality of digital search and seizure powers under Section 132 of the Income Tax Act, 1961 and the corresponding Section 247 of the Income Tax Act, 2025 on March 9, 2026. Chief Justice Surya Kant’s bench refused to entertain arguments that warrantless access to cloud servers, emails, and encrypted devices violates Article 21 privacy rights, holding that existing judicial review mechanisms adequ
13 hours ago5 min read


Licensing the Code of Democracy: Open-Source Use in Indian Public Projects
“Code is law” in the context of the present governance, the phrase depicts the importance of the software and how the government performs its duties, exercises control and builds trust. With the increase in digitalisation, the Indian government has also moved towards E-governance and has adopted open-source software (OSS) as a strategic policy choice. OSS enables users to use, modify, and redistribute software with minimal or no cost, under specified license terms. All these
2 days ago6 min read


Fast Track Merger under the Companies Act, 2013 – Detailed Procedure, Legal Framework and Practical Understanding
Restructuring of business is an important part for business. For expansion of business Fast Track Merger without the intervention of the National Company Law Tribunal (NCLT), can be possible under the section 233 of the Companies Act,2013 and rules made thereunder. The benefit of fast-track merger is operational efficiency, reduction of costs, consolidation of resources, elimination of duplicate structures and enhancement of business value. Mergers without the following fast
2 days ago5 min read


The Kerly Impasse in Indian Trademark Law
Introduction Indian trademark law is structured upon a dual foundation: the statutory regime under the Trade Marks Act, 1999 and the common law remedy of passing off, which the statute expressly preserves.¹ While these two systems ordinarily function in harmony viz. registration conferring exclusive statutory rights and passing off protecting goodwill generated through use, tensions arise when both sets of rights vest in different parties in respect of the same mark and
4 days ago6 min read


Material Related Party Transactions: What Promoter-Owned Companies Must Know in 2025
Introduction In the context of Indian corporate governance, Related Party Transactions (RPTs) have been the point of discussion. While it is true and definite for a company's interaction with its related parties, such as promoters, directors, etc., there can always be a possibility of a conflict of interest during business operations. Such conflicts tend to open the doors to unfair benefits at the expense of the company for its related parties. Post recognition of this issue,
7 days ago11 min read


Recent Relaxations in FDI Policy for E-commerce in India (2024–25)
Introduction: E-Commerce and FDI in India Foreign Direct Investment (FDI) in its legal context as referred to in the Indian context is a capital contribution by a foreign person, in an unlisted Indian company or through the acquisition of at least 10 % of the equity shares of a listed company.[1] In India, the nodal agency in terms of formulation and administration of the FDI policy, along with the sectoral caps, entry routes, and conditions under which FDI may be accepted is
May 1411 min read


The “Pe” Trademark Debate: Analysing the Delhi High Court’s Decision in PhonePe v. Ezy Services & Anr
Introduction India has witnessed an extraordinary expansion in its digital payments ecosystem over the past decade. With numerous fintech companies entering the market, establishing a unique brand identity has become increasingly important. As competition grows, intellectual property disputes particularly those relating to trademarks have also become more common. One such dispute arose between PhonePe and BharatPe before the Delhi High Court. The controversy centred on whethe
May 135 min read


Best Efforts’ Vs. ‘Reasonable Efforts’: Why One Word Can Shift Millions in Liability
Introduction Parties entering into contracts in any scenario have the aim of achieving the final result to its finest form, and to accomplish the required task, the contract imposes obligations on the parties to perform and deliver it in a certain way, as per their ability. So where precision matters, a single word in such a commercial contract can represent the nature and level of the obligation and set a standard for the parties, which can lead to consequences, whether it b
May 127 min read


Judicial Evolution of Groundless Threats Remedy
Section 60 of the Copyright Act, 1957 provides a unique statutory shield against baseless infringement allegations, allowing aggrieved parties to seek declaratory relief, injunctions, and damages when copyright owners issue threats without genuine basis. The Delhi High Court’s ruling in Associated Broadcasting Co. Ltd. v. Google LLC exemplifies this provision’s contemporary relevance, particularly amid digital platform disputes. Statutory Framework Section 60 empowers “any pe
May 124 min read


Decoding the Legal Identity of India’s ‘Invisible Wheels’
Suppose, you come home after a very exhausting day at work, and all of a sudden you get struck by a headache. You go and open the medicine cabinet, only to realize that it is empty. You do not hesitate at that point, instead you pick up your phone, simply press a button and in the next 10 minutes, you hear your ringing door bell. In our case, it is an act of mere convenience- a luxury of the present and a development that seems like magic. However, for the individual on the o
May 116 min read


Good Faith Obligations: An Implied Term or an Express Clause?
Introduction The concept of Good Faith acts as a cornerstone principle of Contract Law. It aims to ensure that parties engaging in contract should play their role with honesty, fairness and in a justified manner. The concept of good faith differs in different laws. Somewhere it is in explicit form, on the other hand it acts as an implied term. Definition and Meaning Good faith refers to the duty to act honestly, fairly and lawfully implying the absence of an intention to dece
May 95 min read
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