The first article in this issue of Corporate Amicus analyses a recent decision of the Supreme Court in the case of Employees’ Provident Fund Organisation & Another v. Sunil Kumar B. and Others.

The State of Tamil Nadu has recently promulgated an Ordinance Tamil Nadu Prohibition of Online Gambling and Regulation of Online Games Ordinance, 2022 for the regulation of online gaming in the State. The Ordinance prohibits online gambling and playing of online games of chance with money or other stakes.

Focusing on the exporters’ obligations upon non-realization of export payments from erring foreign importers, the article in this issue of Corporate Amicus discusses at length the legal and other remedies available with the exporters where the export transactions are not secured in any manner.

The article in this issue of Corporate Amicus examines the rationale and thrust of a recent Supreme Court decision in the case of Mahagun Realtors (P) Ltd., wherein the Apex Court has clarified that an amalgamation would not per se invalidate an assessment order issued in the name of the transferor company.

The article in this issue of Corporate Amicus analyses the recently notified Guidelines for Prevention of Misleading Advertisements and Endorsements for Misleading Advertisements, 2022.

The article in this issue of Corporate Amicus discusses the yet to be introduced Occupational Safety, Health, and Working Conditions Code, 2020 (‘OSHW Code’) which will subsume 13 central labour legislations including the Contract Labour (Regulation and Abolition) Act of 1970 (‘CLRA Act’) which governs and regulates the employment of contract labour.

SEBI has recently constituted a committee to recommend enhancements to Business Responsibility and Sustainability Report (‘BRSR’), rating and investments in Environment, Social and Governance (‘ESG’) practices. The article in this issue of Corporate Amicus notes that though India has no comprehensive legislation concerning ESG disclosures for Indian corporates, National Guidelines on Responsible Business Conduct, 2019 lays down the principles to operate a business in an ethical,...

The SEBI has on 14 January 2022 notified SEBI (Issue of Capital and Disclosure Requirements) Amendment Regulations, 2022 with respect to changes and obligations that the IPO bound companies have to comply with while filing the Draft Red Herring Prospectuses. The article in this issue of Corporate Amicus seeks to provide an insight on the amendments made under the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 and the need to bring such amendments.

The first article highlights the law on cross border insolvency in India as it stands today. Discussing the need for such insolvency proceedings, the article deliberates upon the four main necessities as prescribed in the Model Law by the United Nations Commission on International Trade Law.

India has seen rapid adoption of crypto or digital currencies for trading and investment purposes. However, there is an uncertainty on the legal status and dealing with the same by the residents. The Bill proposing a sweeping ban has been listed twice in the legislative business of Lok Sabha and while the draft bill is in the dock, the Finance Minister in Budget 2022 has announced taxation of crypto profits.