News & Insights

The digital lending sector has received a significant boost from the Reserve Bank of India (���RBI�۝) through its recently issued Guidelines on Default Loss Guarantee in Digital Lending (���DLG Guidelines�۝) on June 8, 2023.

Article 20(3) of the Indian Constitution protects accused persons from being compelled to make self-incriminatory statements. The protection from self-incrimination along with the protection from double jeopardy as enshrined under Article 20(2) of the Constitution forms the fulcrum of the criminal justice system in India. As a necessary corollary, any confessional statement made before a police officer or out of coercion during criminal proceedings is inadmissible as evidence, and the same has been cemented in Sections 24 to 26 of the Indian Evidence Act, 1872 (���Evidence Act�۝).

In this article, I examine the treatment of immovable property of a partnership firm, in view of various dissolution scenarios.

Stock Appreciation Rights (or ���SARs�۝, as they are more popularly known) have found their way into the board rooms of many companies as a noteworthy model of incentivization. SARs, in layman language, are indicative of a right issued by a company which entitles the right holder to benefit from the appreciation in value of the company on maturity over a fixed period, if any, in cash or in shares or a combination of both.