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Abstract Securities Transaction Tax (STT) was introduced as a pragmatic alternative to complex enforcement of capital gains taxation in India’s securities
Introduction Union Budget 2026–27 does not present a flamboyant “startup package”. There are no dramatic tax holidays, sweeping exemptions, or new
Abstract While Union Budget 2026–27 does not introduce explicit amendments to provisions governing corporate buy-backs or investments, its decision to preserve
I. Corporate Tax Policy in Budget 2026–27: The Larger Framework The Union Budget 2026–27 does not attempt headline-grabbing corporate tax rate
Introduction Small and Medium Enterprises (SMEs) form the backbone of Kerala’s economy. Many of these businesses are closely held, family-managed, or
Introduction In corporate governance, decisions are rarely judged by their intent alone. They are tested later—by regulators, auditors, shareholders, courts, and
In trademark law, exclusivity is not absolute. Courts have consistently held that no trader can monopolise words that have entered the
Disputes between directors and shareholders are among the most sensitive and complex issues in corporate governance. These disputes often involve control
Introduction A common question raised by promoters, directors, and even professionals is:“Once a company is incorporated and a Certificate of Incorporation
One of the most common—and most damaging—mistakes in corporate disputes is wrong forum selection. Under the Companies Act, 2013, several matters
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