A practical analysis of Pawan Kumar Jain v. Union of India (Delhi High Court, 29 April 2026), where a mismatch in the CIN appearing in the Gazette notification proved fatal to the company strike-off.
CBDT’s July 2026 amendment to Rule 157 expands and clarifies the “specified fund” definition used for PAN exemptions available to qualifying non-resident investors. Here is what Category I/II AIFs, IF
NCLAT’s July 2026 ruling in South Indian Bank v. Brijesh Singh Bhadauriya clarifies that a financier discounting MSME invoices on TReDS does not automatically become a financial creditor under the IBC
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