Asia: Corporate/Commercial Law

The decision of the Hon’ble Supreme Court in the case of Gloster Limited v. Gloster Cables Limited[1], is a significant exposition on the limits of the adjudicatory powers of the National Company Law Tribunal (NCLT) under the Insolvency and Bankruptcy Code, 2016. Although the immediate controversy concerned proprietary rights over the trademark “GLOSTER”.

Cr.P.C. / BNSS is a comprehensive and exhaustive procedural law for conducting a criminal trial in India, including the manner for collection of evidence, examination of witnesses, interrogation of accused, arrests, safeguards and procedure to be adopted by Police and Courts, bail, process of criminal trial, method of conviction, and the rights of the accused for a fair trial.

With a view to mitigate the impact of external economic headwinds, provide stability to the domestic economy and support key sectors of strategic importance, the Government has introduced the Taxation and Other Laws (Amendment) Bill, 2026 (‘the Bill’) [in supersession of the earlier Income Tax (Amendment) Ordinance, 2026]. The Bill, as passed by the Lok Sabha on 6.08.2026, proposes amendments, inter-alia, to the Income-tax Act, 2025 (‘2025 Act’).

根据国家药监局经国家医保局官网转引的数据，2026年截至6月30日，我国创新药对外授权共81笔，交易总额约1,100亿美元，已达到2025年全年总额的80%；交易覆盖肿瘤、代谢、免疫、神经等十个治疗领域，主要被许可方来自20个国家和地区。[1]前述“交易总额”是各笔交易披露的最高潜在可量化金额之和，通

Argus Partners maintains offices in three major Indian cities: Mumbai, New Delhi, and Bengaluru. The firm provides legal services while adhering to Bar Council of India regulations that prohibit solicitation and advertising, requiring visitors to acknowledge specific disclaimers before accessing information.

Mergers and acquisitions have become a defining instrument of corporate expansion, enabling enterprises to enter new markets, enhance technological capabilities, scale rapidly and consolidate sectoral influence. Behind every successful M&A lies a foundation of investigative scrutiny known as due diligence, which determines whether an acquisition is financially sound or legally fatal. In principle, due diligence serves as a comprehensive diagnostic mechanism through which the acquirer evaluates the financial, regulatory, legal, commercial and operational standing of the target company.

The 2026–27 Budget's capital gains tax (CGT) reforms are the most significant recalibration of the investor tax base in 25 years. For gains accruing from 1 July 2027, the 50 per cent CGT discount available...

Employee share schemes can become complicated assets in property settlements, especially when equity vests after separation. Australian family courts treat unvested options, performance rights and bonuses differently depending on timing and conditions, with case law pulling in conflicting directions on whether they constitute divisible property or merely financial resources.

The Insurance Regulatory and Development Authority of India (“IRDAI”), through its Circular dated 25 May 2026, has amended the Master Circular on Corporate Governance for Insurers, 2024 to revise the performance assessment and remuneration framework applicable to Key Management Personnel (“KMPs”) of insurers. While the amendments formally relate to executive remuneration, they reflect a broader regulatory shift towards policyholder-centric governance, enhanced management accountability and greater transparency within the insurance sector.

2026年7月1日起，《国务院关于对外投资的规定》（国务院令第837号，以下简称“837号令”）正式施行。837号令进一步完善了对外投资监管机制，并且，对境外投资企业的治理也提出了新要求。本文拟从管理层履职角度，分析境外子公司治理中的管理层履职要求及其落地路径。

India's Digital Personal Data Protection Rules, 2025 introduce a novel regulatory framework for Consent Managers—registered intermediaries that enable Data Principals to give, manage, review, or withdraw consent across multiple Data Fiduciaries through a single interoperable platform. With a twelve-month implementation runway and stringent eligibility criteria including capital adequacy...

India's corporate landscape is dominated by family-controlled businesses, which constitute approximately 80% of all enterprises and contribute about 79% to the national GDP.