DECRIMINALISATION AND THE DELOITTE ANOMALY: RETHINKING NFRA’S SECTION 132(4A)
This piece is authored by Anant Tiwari, a second-year/B.A.LL.B.(Hons.) student, at National Law Institute University, Bhopal. INTRODUCTION The National Financial Reporting Authority (“NFRA”) was created under Section 132 of the Companies Act, 2013 (“the Act”), shifting auditor oversight from professional self-regulation to an independent regulator. The scope and exercise of NFRA’s powers were challenged before the Delhi High Court in Deloitte Haskins & Sells LLP v. Union o
RBI’S NEW ACQUISITION FINANCE GUIDELINES: THE ONE-SIZE-FITS-ALL PROBLEM OF RIGID LEVERAGE CAPS
This post is authored by Raghav Gupta and Ahan Garg, 3rd Year, B.B.A. LL.B (Hons.) students at National Law University, Jodhpur. Introduction For decades, India restricted acquisition finance by effectively preventing banks from funding equity acquisitions. Paragraph 2.3.1.9 of the RBI Master Circular on Loans and Advances - Statutory and Other Restrictions stipulates that the promoters' investment in the equity capital of a company should be funded by their resources, and th
THE DVR DILEMMA: BALANCING CONTROL WITH CORPORATE DEMOCRACY
This post is authored by Shashi Shekhar, 3rd year B.A. LL.B (Hons.) student at Faculty of Law, Banaras Hindu University. 1. INTRODUCTION...
LEGITIMIZATION OF STEWARDSHIP CODE : A STEP AHEAD FOR RESPONSIBLE INSTITUTIONAL INVESTORS
This blog has been authored by Ruchira Sudhir Halli, pursuing LL.M in Corporate and Commercial Laws from Maharashtra National Law...
CORPORATE GOVERNANCE IN INDIA : THE INFOSYS TURMOIL
This piece has been authored by Ms. Saru Sharma, a first year student of B.A.LL.B(Hons.) at the Rajiv Gandhi National University of Law,...
WHY THE CASE OF ‘WILLFUL DEFAULTERS’ HAS TO BE CLOSELY OBSERVED ?
This piece has been authored by Mr. Advaith Govind, a student of LL.M (Corporate and Commercial Law) at the Maharashtra National Law...
INDIAN COMPANY LAW MAKING WAY FOR UNFAIR PREJUDICE REMEDY?
This piece has been authored by Prateek Kumar Singh, a 5th year student of B.A.LL.B at New Law College, Bharati Vidyapeeth. ...
THE WOMEN DIRECTORS CONUNDRUM: HOW TO IMPROVE THE QUOTA?
This piece has been authored by Saksham Gupta and Aditya Jain, 4th year students at National Law University, Jodhpur. Introduction...
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