What Is the Code of Civil Procedure, 1908? – Object, Scope and Overall Scheme Explained
Introduction Every civil dispute brought before an Indian court—whether relating to property, contracts, recovery of money, injunctions, or commercial claims—moves
Why Procedure Often Decides Civil Cases: Understanding the Importance of the Code of Civil Procedure, 1908
Introduction In civil litigation, it is a common but costly misconception that having a strong legal right is enough to
Vicarious Criminal Liability Under the Negotiable Instruments Act: Kerala High Court Affirms Managing Director’s Responsibility in Cheque Dishonour Case
Introduction In V.J. Joseph v. The India Cements Limited & Ors. (2026), the Kerala High Court revisited the scope of
Union Budget 2026–27 and the Proposal of “Corporate Mitras”: Threat or Transformation for Practicing CAs, CSs and CMAs?
Introduction The Union Budget 2026–27 has proposed the creation of a new cadre of trained paraprofessionals, termed “Corporate Mitras”, aimed
Section 138, Negotiable Instruments Act: Corporate Status of Complainant Does Not Dilute Proof of Cheque Execution
Introduction In a significant decision reaffirming evidentiary rigour under Section 138 of the Negotiable Instruments Act, 1881, the Kerala High
Section 141, Negotiable Instruments Act: Criminal Liability of Company Officers Depends on Actual Control, Not Mere Designation
Introduction The Kerala High Court, in V.J. Joseph v. The India Cements Ltd. (2026), has reiterated a well-settled but often
Securities Transaction Tax (STT): Conceptual Framework and the Derivatives-Focused Recalibration under Union Budget 2026–27
Abstract Securities Transaction Tax (STT) was introduced as a pragmatic alternative to complex enforcement of capital gains taxation in India’s
Startup Benefits under Union Budget 2026–27 Incremental Support, Strategic Silence, and the Maturing Startup State
Introduction Union Budget 2026–27 does not present a flamboyant “startup package”. There are no dramatic tax holidays, sweeping exemptions, or
Corporate Taxation of Buy-Backs, Investments and Capital Structuring after Union Budget 2026–27
Abstract While Union Budget 2026–27 does not introduce explicit amendments to provisions governing corporate buy-backs or investments, its decision to
Corporate Taxation under Union Budget 2026–27 : A Company-Centric Analysis of Policy Direction, Statutory Changes and Practical Implications
I. Corporate Tax Policy in Budget 2026–27: The Larger Framework The Union Budget 2026–27 does not attempt headline-grabbing corporate tax
Company Law Disputes — A Practical Guide for SMEs in Kerala
Introduction Small and Medium Enterprises (SMEs) form the backbone of Kerala’s economy. Many of these businesses are closely held, family-managed,
The Role of Written Legal Opinions in Corporate Decision-Making
Introduction In corporate governance, decisions are rarely judged by their intent alone. They are tested later—by regulators, auditors, shareholders, courts,
When Common Words Cannot Be Monopolised: Understanding ‘Publici Juris’ Through the “VAPO / VAPOR” Trademark Dispute
In trademark law, exclusivity is not absolute. Courts have consistently held that no trader can monopolise words that have entered
Director & Shareholder Disputes: When Is NCLT the Right Forum? (A Practical Advisory Note under the Companies Act, 2013)
Disputes between directors and shareholders are among the most sensitive and complex issues in corporate governance. These disputes often involve
Can a Company Be Declared Void After Incorporation? – Legal Consequences Explained
Introduction A common question raised by promoters, directors, and even professionals is:“Once a company is incorporated and a Certificate of
Civil Court vs NCLT: How Wrong Forum Selection Can Defeat Corporate Claims
One of the most common—and most damaging—mistakes in corporate disputes is wrong forum selection. Under the Companies Act, 2013, several
Common Legal Mistakes During Company Incorporation under the Companies Act, 2013
Introduction While incorporation of a company under the Companies Act, 2013 appears to be a technology-driven, form-based process, Indian courts
Inspection, Inquiry and Investigation under the Companies Act, 2013 – A Practical Overview (An Advisory Note for Directors, Professionals and Companies)
The Companies Act, 2013 has significantly strengthened the regulatory and enforcement framework governing corporate entities in India. One of the
Received a Notice from the Registrar of Companies in Kerala? What Company Directors Should Do First ? – A Practical Advisory Note for Directors and Professionals in Kochi & Kerala.
Receiving a notice from the Registrar of Companies (ROC), Kochi, is a matter that requires immediate but carefully considered action
Section 14 of the Limitation Act, 1963: Exclusion of Time in Bona Fide Proceedings — A Justice-Oriented Interpretation by the Kerala High Court
Introduction Limitation law, though procedural in nature, often determines substantive rights. Courts are frequently confronted with a delicate balance between