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InvIT Auditor Tenure: Five Years or a Shorter Term?

Introduction The investment manager (“IM”) of ABC InvIT proposes to appoint a statutory…

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Identification of Material Subsidiary where Subsidiaries / Consolidated Net Worth is Negative

Background The concept of “material subsidiary” under the SEBI Listing Obligations and Disclosure…

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Issuance of NCDs by Private Companies: A Compliance Anomaly under the Companies Act, 2013

Background The Companies Act, 2013 (herein referred to as “the Act/Act”) has introduced…

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The Oxford Comma: A Small Punctuation Mark with Big Legal Consequences

Introduction. As a students of English language, we have been learning various punctuation…

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Restriction on Layers of Subsidiaries: Wholly Owned, Not Wholly Exempt

Introduction: Corporate groups often adopt multi-tier structures for operational efficiency, regulatory compliance, business…

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Section 185 and Loans to LLPs: Can a Company Lend to an LLP Where Its Directors Act as Nominee Designated Partners?

Introduction: The Corporate Laws (Amendment) Bill, 2026 proposes an important change to Section…

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