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Home » Article Writing Competition »

Lessons from the Sterling Holiday Ruling Denying Tax Benefits of Over ₹240 Crore by Income Tax Appellate Tribunal.

Knowing When Courts Apply the Literal Rule and the Purposive Approach: Every word…

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Beyond the Words: When Should We Read the Law Literally and When Should We Look at Its Purpose or intent?

Background: We all must have experienced this multiple times that we read the…

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Whether Secured Non-Convertible Debentures Become Deposits Pending Registration of Charge – A Literal and Harmonious Interpretation of the Companies Act, 2013

Introduction The Companies Act, 2013 and the Companies (Acceptance of Deposits) Rules, 2014…

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The Legislative Dilemma: Words vs Intent? Knowing when to apply the literal rule Vs. purposive approach

The Literal Rule starts with the plain words of the law, while the…

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Corporate Transactions and Third-Party Protection – The Doctrine of Indoor Management and its Continuing Relevance in Indian Corporate Law

This article discusses the doctrine of indoor management, which protects outsiders who honestly…

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Staying within bounds: How the doctrine of ultra vires keeps board actions in check.

The Board cannot approve actions that violate the Companies Act, even if they…

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