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   I. Introduction Money laundering is an illicit process of concealing the origins of illegally obtained money. It is a global scourge that undermines the integrity of financial systems and fuels organised crime, terrorism, corruption, and also distorts legitimate economic activities. It poses a grave threat to national security, economic stability, and the rule of law because it transcends into geographical boundaries through sophisticated financial networks. Recognising the severe ramifications of this transnational crime, India, as a responsible member of the international community, enacted the Prevention of Money-Laundering Act, 2002 (hereinafter referred to as "PMLA" or "the Act"). The PMLA came into force on 1st July, 2005 and represents a robust legislative framework designed to combat money laundering , confiscate assets derived from criminal activities, and provide for matters connected therewith or incidental thereto. The genesis of the PMLA can be trace...

  Introduction It is now a mandate in India for listed companies to measure, manage, and report ESG compliance, which has evolved from being a voluntary practice of managing ESG to now having a legally obligatory structured system. In 2025, the Securities and Exchange Board of India (SEBI) elevated ESG mandates by introducing the BRSR Core under the SEBI BRSR 2025 framework. ESG compliance refers to the practice of companies disclosing how they impact the environment, society, and governance in a transparent and accountable way, going beyond just financial performance. With India’s stricter reporting norms, businesses are now required to share standardised and verifiable data on aspects like carbon emissions, workplace diversity, ethical practices, and boardroom accountability. This shift not only enhances data accuracy and builds investor trust but also aligns Indian companies with global sustainability standards, making them more competitive and attractive to international stake...

  For offshore subsidiaries operating in India, transfer pricing compliance is not an optional exercise — it is a statutory requirement under the Income Tax Act, 1961. As multinational groups expand into India through wholly-owned subsidiaries, joint ventures, or other affiliate structures, the transactions between these entities come under strict scrutiny to ensure they reflect an arm’s length price (ALP). The purpose of transfer pricing rules is to prevent profit shifting and ensure that cross-border transactions between related entities are priced fairly, thereby protecting the Indian tax base. The regulations are set out under Section 92 to Section 92F of the Income Tax Act and supplemented by detailed rules and guidelines issued by the Central Board of Direct Taxes (CBDT). For  offshore subsidiaries in India , this compliance carries dual significance: it ensures adherence to Indian law, and it safeguards the entity and its foreign parent from adverse tax assess...

  Introduction The doctrine of bail holds a central place in Indian criminal jurisprudence because it represents a constitutional as well as procedural mechanism through which personal liberty is protected in a pending trial, however, the same is subject to conditions stipulated in Criminal Procedure Code, 1973  (“CrPC”).  CrPC has equipped the Indian courts with the power to grant anticipatory bail (Section 438) and/or regular bail (Sections 437 and 439) and this power is neither unbounded nor mechanical. In special statutes such as the Protection of Children from Sexual Offences Act, 2012  (“POCSO”) , and the Narcotic Drugs & Psychotropic Substances Act, 1985  (“NDPS Act”)  as well as in cases of economic crime, courts calibrate this discretion with statute-specific constraints and heightened judicial vigilance. This blog analyses the legal framework of anticipatory and regular bail in the aforesaid four domains. For each domain, we will examine the s...

Money recovery disputes are as old as commerce itself. Whether it’s a handshake deal gone wrong or a complex contractual default, the pursuit of one’s rightful dues often finds its way into the courtroom. The money recovery suit case laws in India provide a structured legal recourse for individuals and businesses looking to recover their debts. But this process is not without its nuances. The first recorded lawsuit for money recovery dates back to ancient Mesopotamia around 2300 B.C.? When it comes to money recovery suit case laws, precision, procedure and persistence are key. Filing a recovery suit can seem daunting, but armed with the right legal knowledge and strategic foresight, you can navigate the Indian legal system with confidence. Understanding Money Recovery Suit Case Laws At the heart of money recovery suit case laws lie the  Indian Contract Act, 1872 , which governs any agreement or contract between two or more parties. If one party fails to fulfill their obligations — ...