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The term ‘Forensic’ comes from the Latin word ‘forensis’, meaning ‘acceptable before the forum’. “Forensic” refers to something that is “qualified for a court of law”. Forensic Audit is an application of accounting, auditing, and investigative skills to examine financial records and transactions in legal contexts. Forensic Auditor serve as…
Enforcement Directorate Freezing of Bank Accounts under PMLA: Key Legal Risks, Safeguards and Emerging Judicial Trends Recent judicial developments have placed the Enforcement Directorate’s (ED) powers to freeze bank accounts under heightened scrutiny, with courts reiterating that such actions—though critical to preserving alleged “proceeds of crime” under the Prevention of…
With the recurrence of Covid in mutation form of Omicron & other variants and given the disruption caused by Covid-19 pandemic, the performances under many contracts will be delayed, interrupted or even suspended. Many of the corporate tenants in commercials lease may seek to delay and/or waive the commercial rentals…
Navigating Shareholder Disputes in India: The Role and Limits of Arbitration I. The Central Tension The confluence of arbitration law and corporate shareholder rights is among the most consequential domains in contemporary Indian commercial jurisprudence. The expansion of private equity, venture capital, foreign direct investment, and complex joint-venture structures has…
India’s 2026 FEMA NonDebt Amendments: Key Implications for Cross Border M&A in India Two amendments notified in 2026 reshape the rules for inbound deals: the land-border regime is now hard-coded into the Rules, beneficial ownership is tested onmoney-laundering criteria, downstream transfers are caught, and a fresh approvalgate applies to listed…
Liberty on Trial: The Conundrum of Bail under the Prevention of Corruption Act The Prevention of Corruption Act, 1988 (“PC Act”) criminalizes bribery, abuse of official position, and possession of disproportionate assets by public servants. While the statute reflects a strong legislative intent to combat corruption, bail jurisprudence under the PC Act remains fundamentally…
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