When Sponsorship Rights Stop Protecting the Brand

By Archana Balasubramanian A sponsorship may cover broadcast exposure, category exclusivity and association with the event. Two days before the event, a regulatory restriction makes the sponsor’s product difficult to advertise, while the rights holder continues to expect payment.The sponsor may therefore be paying for rights it can no longer use. The immediate question is... Continue Reading →

When Closing Does Not Mean the Business Has Actually Transferred

Business transfers can fail even after legal closing when operational contracts, tax and stamp-duty treatment, and governance rights have not been dealt with together. The buyer may acquire the business legally but still face disrupted operations, restricted commercial rights or unexpected tax liabilities from the first day. Two recent transactions illustrate the point without suggesting... Continue Reading →

Operationalizing the DGFT E-Commerce Export Framework: 100% FDI, Sellers-on-Record, and Cross-Border Supply Contracts

By Archana Balasubramanian When a company's commercial contracts diverge from its physical inventory and cash flows, regulatory gridlock is inevitable. Mismatches across banking, customs, and tax filings do not just trigger compliance flags, they choke working capital and halt operations. The Directorate General of Foreign Trade (DGFT) officially notified “Introduction of Inventory-based Cross-border E-Commerce Export... Continue Reading →

The Connected-Vehicle Audit Mandate: Securing Firmware, Telematics and FOTA Loops Across Auto Supply Chains

A connected-vehicle, an automobile equipped with internet access, onboard sensors, and telematics systems that enable it to continuously share and receive data with cloud platforms, external devices, road infrastructure, or other vehicles, risk’s often becomes visible when a new platform reaches homologation, i.e., official regulatory approval, and an auditor asks for evidence that the manufacturer... Continue Reading →

Navigating the Quick-Commerce FDI Audit: Restructuring Ownership and Dark-Store Contracts After an Indian Equity Shift

By Archana Balasubramanian A quick-commerce platform often believes that the most difficult phase in its restructuring is complete once domestic ownership crosses the 50% threshold. The more consequential questions emerge when auditors test whether contracts and internal processes reflect that new ownership reality. Corporate restructurings rarely fail because the cap table is wrong. They become... Continue Reading →

Closing the Interim Stay Trap: How the 2026 IBC Amendment Has Rebalanced Personal Guarantor Risk

By Nitin Jain A lender is closest to recovery when the economics of the dispute change completely, with an auction scheduled and physical possession hours away. A notice then arrives attaching an NCLT e-filing receipt for a personal insolvency application. Under the earlier regime, no tribunal needed to examine the filing before the auctioneer paused... Continue Reading →

Create a website or blog at WordPress.com

Up ↑