The Last Objection: What Survives Section 48(2)(b), and What It Now Costs
From Clause to Court | Part III of III The Last Objection: What Survives Section 48(2)(b), and What It Now Costs Authored by R & D Law Chambers LLP | Practice led by Ravish Bhatt — Advocate, Bar Council of Gujarat (Enrolment G/504/2008) | Solicitor of the Senior Courts of England and Wales (SRA No. […]
From Award to Execution: The Four-Step Enforcement Protocol
From Clause to Court | Part II of III From Award to Execution: The Four-Step Enforcement Protocol Authored by R & D Law Chambers LLP | Practice led by Ravish Bhatt — Advocate, Bar Council of Gujarat (Enrolment G/504/2008) | Solicitor of the Senior Courts of England and Wales (SRA No. 492 477) | […]
Foreign Seat, Indian Counterparty: Why the Arbitration Clause Must Say More Than It Usually Does
From Clause to Court | Part I of III Foreign Seat, Indian Counterparty: Why the Arbitration Clause Must Say More Than It Usually Does Authored by R & D Law Chambers LLP | Practice led by Ravish Bhatt — Advocate, Bar Council of Gujarat (Enrolment G/504/2008) | Solicitor of the Senior Courts of England […]
Faceless Assessment under Section 144B of the Income Tax Act, 1961: Procedure, Timeline, & Key Features
Introduction Faceless assessment has become one of the most visible compliance reforms in Indian direct tax administration. It replaced the traditional personal interface model with a technology driven process in which notices, responses, verification requests, review reports, and final orders move electronically through the Income Tax Department’s systems. The current official material on the Income […]
Demonstrated, Not Presumed- Managing Cross-Border Treaty Risk Under India’s New Tax Framework
Demonstrated, Not Presumed: Managing Cross-Border Treaty Risk Under India’s New Tax Framework Authored by R & D Law Chambers LLP | Practice led by Ravish Bhatt — Advocate, Bar Council of Gujarat (Enrolment G/504/2008) | Solicitor of the Senior Courts of England and Wales (SRA No. 492 477) | ADIT, Chartered Institute of Taxation, London […]
Demonstrated, Not Presumed: Managing Cross-Border Treaty Risk Under India's New Tax Framework
Demonstrated, Not Presumed: Managing Cross-Border Treaty Risk Under India’s New Tax Framework Authored by R & D Law Chambers LLP | Practice led by Ravish Bhatt — Advocate, Bar Council of Gujarat (Enrolment G/504/2008) | Solicitor of the Senior Courts of England and Wales (SRA No. 492 477) | ADIT, Chartered Institute of Taxation, London […]
India Transfer Pricing & Permanent Establishment Disputes: Characterisation, Profit Attribution and Litigation Strategy
Executive Summary Within most multinational groups, transfer pricing is still perceived primarily as a technical compliance function. It is frequently treated as a year-end margin exercise — a benchmarking study intended to ensure that operating profit falls within a statistical range. Boards often view it as a documentation issue, while finance teams approach it as […]
Enforcement of Foreign Arbitral Awards and Foreign Judgments in India

Enforcement of Foreign Arbitral Awards and Foreign Judgments in India: A Practical Guide for Contracting with Indian Entities Executive Summary Enforcement of foreign arbitral awards and foreign court judgments in India is often treated as a post-dispute procedural step. In commercial reality, it is a pricing and risk variable that should influence contract […]
Section 213 Investigation into Company Affairs by Non-Members: Legal Conditions and Rights

Introduction The Companies Act, 2013 establishes multiple mechanisms through which investigations into corporate affairs may be triggered. While Sections 210 and 212 allow the Central Government to initiate such inquiries either suo moto or based on inputs from regulators or special resolutions, Section 213 carves out a special window for others—particularly individuals or entities who […]