Introduction The regulatory framework governing Alternative Investment Funds ("AIFs") in India has evolved through a series of circulars, operational guidelines, and regulatory…
The Insolvency and Bankruptcy Code, 2016 (“IBC”) introduced a structured, time-bound legal framework that has significantly reshaped corporate insolvency resolution. It streamlines insolvency and reorganization…
Introduction: In a landmark decision of Jindal Equipment Leasing v. CIT, the Supreme Court has observed that the inherent assumption of tax-neutrality under…