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
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 at
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, or
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, and
Supervisory Jurisdiction under Article 227: Limits of High Court Interference with Tribunal Orders
Introduction The judgment of the Kerala High Court in OP(KAT) No.152 of 2023 (decided on 19 January 2026) is a textbook
Power of the NCLT to Condonе Delay under Section 433 of the Companies Act, 2013: Supreme Court Clarification
Introduction The Supreme Court, in The Property Company (P) Ltd. v. Rohinten Daddy Mazda (2026 INSC 33), has conclusively clarified an
The Bankers’ Books Evidence Act, 1891 in the Post–Bharatiya Sakshya Adhiniyam, 2023 Era
Abstract The Bankers’ Books Evidence Act, 1891 (BBEA) is a special evidentiary statute enacted to facilitate proof of banking transactions without
Why Chartered Accountants (CAs) and Company Secretaries (CSs) Must Always Retain Original Signed Documents Before Uploading on MCA & Government Portals
A recent criminal prosecution from Chandigarh serves as a serious wake-up call for Chartered Accountants (CAs) and Company Secretaries (CSs) across
Corporate Laws in India: A Comprehensive Overview for Businesses
India’s corporate legal framework is a multi-layered system governing the formation, operation, regulation, restructuring, and dissolution of business entities. Compliance with
Why Do Auditors Sign Audited Financial Statements?
Introduction In Kerala, particularly before the Registrar of Companies, Ernakulam, NCLT Kochi Bench, and commercial courts, a recurring question arises: If
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