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Reduction of Share Capital under Section 66 of the Companies Act, 2013 – Valuation Report Not Mandatory – Supreme Court Clarifies in Pannalal Bhansali v. Bharti Telecom Ltd.

Introduction  Reduction of share capital is an important corporate restructuring mechanism recognised under the Companies Act, 2013. Companies may resort to

Vacation of Office of Director under Section 167(1)(b) of the Companies Act, 2013

Practical Experience with Filing of Form DIR-12 before the Registrar of Companies The automatic vacation of office of a director due

Kerala Stamp Duty Table (2025 Amendment): Complete Schedule of Stamp Duty on Instruments under the Kerala Stamp Act

The following table provides a quick reference to the stamp duty payable on various instruments under the Kerala Stamp Act, as

Cryptocurrency Regulation in India: Legal Framework, Enforcement Risks, and Compliance Considerations

1. Introduction The emergence of cryptocurrency has significantly transformed the global financial landscape. Digital assets such as Bitcoin and Ethereum have

Supreme Court Clarifies: ‘Pre-Existing Dispute’ Doctrine Has No Application to Section 7 IBC Petitions

Introduction In a significant decision reinforcing the structural distinction under the Insolvency and Bankruptcy Code, 2016 (IBC), the Supreme Court has

Judicial Discipline Cannot Shield Tardy Litigants: Supreme Court Restores CIRP in High-Stakes Economic Dispute

Introduction In a significant ruling with far-reaching economic implications, the Supreme Court in Omkara Assets Reconstruction Pvt. Ltd. v. Amit Chaturvedi

Companies Compliance Facilitation Scheme, 2026 (CCFS-2026): A Timely Opportunity to Revive Struck-Off Companies Through NCLT

The Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) introduced by the Ministry of Corporate Affairs provides a limited compliance window from 15

Companies Compliance Facilitation Scheme, 2026 (CCFS-2026): A Strategic Compliance Window for Defaulting Companies

The Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) through General Circular No. 01/2026 dated

Right of Audience Before Tribunals in India: Professional Exclusivity, Technical Expertise, and the Constitutional Balance

Abstract The question whether non-advocate professionals—particularly Chartered Accountants, Company Secretaries, and Cost and Management Accountants—may appear and plead before specialized tribunals

Artificial Intelligence in Legal Practice: An Indian and Kerala Regulatory Perspective

A Responsible Approach by JV & Associates The legal profession in India is witnessing a silent but significant transformation. Artificial Intelligence

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