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Carry-Forward vs Encashment: The Emerging Conflict Between the OSH Code and State S&E Acts
[Shubhranshu and Nishaan Potluri are undergraduate students at NALSAR University of Law] The Union Government recently notified the enforcement of India's new central labour codes. The new codes aim at consolidating twenty-nine fragmented central labour statutes into four comprehensive codes, the Industrial Relations Code, the Code on Wages, the Occupational Safety, Health and Working Conditions Code ("OSH Code") and the Code on Social Security. The main reason provided by t

The Competition and Commercial Law Review
Jul 67 min read


India Opens the Vault: RBI’s Acquisition Finance Framework and the Road Ahead
[Vinayak Srivastava is a third year student at National Law University and Judicial Academy, Assam] The Reserve Bank of India’s (“RBI”) amendment to the Commercial Banks – Capital Market Exposure Directions, issued on 13 February 2026, is not merely a regulatory update. It is, in a meaningful sense, the end of a long era of institutional caution. For decades, Indian commercial banks were largely kept out of acquisition financing, a market that thrived, in their absence, on fo

The Competition and Commercial Law Review
Jul 67 min read


Are TReDS Financiers Operational or Financial Creditors under the IBC?
[Keshav Agarwal is a third year student at Gujarat National Law University] Introduction The Trade Receivables Discounting System (“TReDS”) was established for financing the Micro, Small and Medium Enterprises ("MSME") trade receivables through discounted invoices and factoring facilities. Some important provisions of the recently issued RBI TReDS Directions, 2026 concerning the assignment of receivables, without recourse financing, and re-discounting have made the TReDS mech

The Competition and Commercial Law Review
Jul 65 min read
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