Business Law and Corporate Law

Pursuant to a Gazette Notification dated February 3, 2026, the Government of India ('Government') notified the Sabka Bima Sabki Raksha (Amendment of Insurance Laws)...

Commercial teams often believe the "real negotiation" is about pricing, payment schedules, deliverables, service levels, or termination rights. But anyone who has worked on contracts for long enough knows that the real negotiations usually begin once the discussion reaches indemnity.

The February 2026 edition of Fox & Mandal's Dispute Resolution & ADR Newsletter analyses the interplay of the GAAR framework with the treaty benefits under Section 90(2A) of the Income Tax Act, 1961; right of a defaulting party to rely on clause barring escalation and idle costs; appropriate Court for seeking extension of arbitration timeline; CoC's power to determine mode of sale of non-core assets; and other recent judgments of the Supreme Court of India and various High Courts.

The assessees* are investment companies of the Jindal Group holding shares in operating companies, Jindal Ferro Alloys Limited (‘JFAL') and Jindal Strips Limited (‘JSL').

The Hon'ble Delhi Income Tax Appellate Tribunal (hereinafter referred to as ‘Delhi ITAT') in the case of Mitsui Kinzoku Components India Pvt. Ltd. v. CIT (Appeals)...

A company is treated as an NBFC if it satisfies the principal business criteria (commonly referred to as the "50-50 test") and carries on the business of a non-banking financial institution.

SEBI, by way of the SEBI (Foreign Venture Capital Investors) (Amendment) Regulations, 2025 dated December 1, 2025, has introduced the ‘SWAGAT‑FI' framework into the SEBI...

Co-investments have long been a feature to private equity funds globally, allowing high-profile investors to participate directly in portfolio opportunities.

The International Financial Services Centres Authority ("IFSCA") has notified the IFSCA (Fund Management) Regulations, 2025 ("FM Regulations, 2025")...

Securities and Exchange Board of India's ("SEBI") "accredited investor" framework in the Alternative Investment Funds ("AIF") space is built around...

Section 8 companies were introduced under the Companies Act 1913. They permitted companies with charitable objects etc. to be registered without the words ‘Limited' or ‘Private Limited'. Section 8 continues...

The Securities and Exchange Board of India (‘SEBI') in its 211th Board Meeting, held on September 12, 2025, has approved certain amendments to the Securities Contracts (Regulation) Rules...