July 1, 2026Introduction The regulatory framework governing Alternative Investment Funds ("AIFs") in India has evolved through a series of circulars, operational guidelines, and regulatory…- May 19, 2026A down round is a funding event where a company raises fresh capital by issuing new shares at a price…
- May 13, 2026Sophisticated investors investing in India are no longer required to settle for the fund. Increasingly, they want the deal, i.e.,…
- May 11, 2026Introduction An Initial Public Offering (IPO) represents one of the most significant milestones in a company’s lifecycle. It is not…
May 7, 2026Private equity funds operate as pooled investment vehicles with typical lifespans of 10 to 12 years, where limited partners (“LPs”)…- May 5, 2026Every term sheet that graduates to a signed Shareholders’ Agreement (SHA) arrives loaded with investor protections. They look formidable on…
- April 30, 2026The 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…
- April 28, 2026Executive SummaryIndia's income tax architecture has undergone its most sweeping structural overhaul in over six decades. The Income-Tax Act, 2025…
- March 19, 2026Introduction: In a landmark decision of Jindal Equipment Leasing v. CIT, the Supreme Court has observed that the inherent assumption of tax-neutrality under…
- March 17, 2026Introduction On 04 February 2026, the Department for Promotion of Industry and Internal Trade (“DPIIT”) issued a notification (“2026 Notification”) (to access the notification please…
