Aarti Bhojwani

Corporate Social Responsibility (CSR) was initially introduced in 2013, marking a significant development in corporate governance. Over time, multiple series of proposed amendments have enhanced and refined the CSR framework. Notably, substantial amendments came into effect on January 22, 2021. The key impact of these amendments is a shift in the compliance approach – companies […]

The Companies Act of 2013 has replaced its predecessor, the Companies Act of 1956, with the goal of modernising and adapting corporate regulations to the changing business landscape. The new Act is more concise, comprising 29 chapters and 484 sections, in contrast to the previous Act. It also includes seven schedules. This Act was granted […]

GST, a landmark reform in India’s post-independence history, unifies the taxation of goods and services, replacing numerous central and state taxes. By creating a seamless chain of set-offs, GST eliminates cascading effects, benefiting producers and reducing costs. It operates on a value-added tax model, ensuring that taxes are levied only on the final consumer, simplifying […]

Corporate social responsibility (CSR) entails businesses regulating themselves to be socially accountable and positively impact society. Companies can embrace CSR through various means, such as promoting eco-friendly practices, fostering workplace diversity and inclusion, respecting employees, engaging in community philanthropy, and making ethical business decisions. CSR has transitioned from a voluntary choice by individual companies to […]

As a legal entity, a company relies on natural persons, notably its Board of Directors, to represent it and oversee daily operations. The Board of Directors, elected by shareholders, acts as their representatives and plays a pivotal role in shaping the company’s direction and strategy, managing its affairs, and ensuring that it operates in the […]

The implementation of Goods and Services Tax (GST) marks a shift from the existing taxation model, where the focus is on taxing the supply of goods or services rather than the traditional approach of taxing the manufacture or sale of goods or the provision of services. GST operates as a destination-based consumption tax, meaning that […]

In the ever-evolving finance and corporate governance landscape, the Social Stock Exchange (SSE) emerges as a potentially transformative force. This article embarks on a journey into the unexplored realm of Social Stock Exchanges, unravelling the conceptualisation, development, and paradigm shift they bring to the world of capital markets. To begin, the article seeks to define […]

Following India’s economic liberalisation reforms in the post-1991 era, significant changes occurred in the competition law regime. The Monopolies and Restrictive Trade Practices Act, 1969 (MRTP Act) was repealed, and the Raghavan Committee recommended a new competition law aligned with international standards. This led to the enactment of the Competition Act 2002, which aimed to […]

The Companies Act of 2013 is a significant milestone in the legal framework governing all Indian-incorporated companies. This legislation extends its influence far and wide, impacting businesses nationwide. The Act adopts an outward-looking perspective and intends to align India’s corporate regulations with international standards. It is poised to serve as a blueprint for a more […]

The Companies Act 2013, which received presidential approval on August 29, 2013, represents a significant legislative achievement by the Indian Parliament. This Act serves as a comprehensive and revised framework, encompassing both consolidation and modification of laws governing companies in India. It officially entered into force with its publication in the Official Gazette on August […]

The Companies Act, 2013, is a comprehensive and significant piece of legislation governing the formation, operation, and management of companies in India. It replaced the Companies Act, 1956, and was enacted to modernize and align corporate laws with international best practices, enhance transparency, and improve corporate governance. The Companies Act of 2013, a product of […]

In today’s rapidly evolving tech-centric world, Artificial Intelligence (AI) systems have garnered considerable attention and momentum. These advanced technologies are now on the cusp of producing remarkable inventions without any human involvement. This imminent reality raises critical questions about Intellectual Property Rights (IPR). It challenges conventional notions of patents and copyrights and introduces complex issues […]

Film-making, often described as the art of crafting movies, follows a non-linear methodology rooted in its practical origins. The stages of filmmaking encompass the initial spark of a story idea, the development of a screenplay, casting, the actual filming, sound recording, pre-production planning, meticulous editing, and ultimately, the presentation of the finished product during its […]

The implementation of the CGST Act in India has resulted in significant changes to the country’s tax system. The adoption of the CGST Act has streamlined India’s taxation processes, leading to increased transparency and efficiency in tax collection. One crucial aspect of Section 16(4) of CGST Act is that it outlines the conditions for claiming […]