Onus on boards to ensure adequacy of internal controls

Although the law lays responsibility primarily on the audit committee for establishing and operating internal control, the board is not absolved of responsibility Read more »

Return of pre-deposit in Sarfaesi suits

A borrower can file an appeal against the DRT before the appellate tribunal only if he deposits 50% of the due amount or 50% ordered by the DRT, whichever is less Read more »

Everything you need to know about chip cards

  If you’ve received a new credit card in the past year or so, you’re probably still adjusting to life with a chip card (sometimes known as a smart card). I was recently... Read more »

Financial stress leads to symptoms of depression, PTSD

  May is Mental Health Awareness Month. It’s estimated that between 20 to 25 percent of all Americans suffer from some form of mental illness. The origins of mental illness are varied and complex.... Read more »

Paying the price of pendency

Corporate India seeks fast-track courts, special benches, investment in judicial infrastructure to beat backlog and rising legal expenses Read more »

How the cookie crumbles

Some instances of delays in delivery of justice Read more »

Tax planning in the context of Panama Papers

Evasion is not the same as tax planning. If a manufacturer does not show his production in the register and thereby avoids tax, it is evasion, pure and simple Read more »

I-T exemptions for private varsities

Private universities can claim income-tax exemption only on two conditions: Firstly, an educational institution or a university must be solely for the purpose of education and without any profit motive. Secondly, it... Read more »

Could you be arrested for unpaid student loans?

  Here are a few things we already know about student loans: US borrowers owe over $1.2 trillion in student loans Over 43... Read more »

Behind the invisible hand

The concept of substantial ownership and effective control is inherent in aviation law globally Read more »