The Competition & Commercial Law Review

[Saanvi Rao is a third year student at Gujarat National Law University] Introduction When IL&FS collapsed in 2018, and when the auditors of Dewan Housing Finance Corporation Ltd ("DHFL") came under scrutiny shortly after, a quiet institutional embarrassment surfaced: India’s single focus audit regulator, the National Financial Reporting Authority (“NFRA”), was virtually powerless. Not being a corporate entity, NFRA did not have any independent rule-making power and was entire

[Khyati Maurya and Saransh Sood are fourth-year B.A. LL.B. Students at Gujarat National Law University.] Introduction In a significant ruling affecting the construction and infrastructure sector in India, the Supreme Court of India in Prakash Atlanta (JV) v. National Highways Authority of India ( the Judgement ) clarified an important question concerning the levy of construction worker welfare cess under the Building and Other Construction Workers’ Welfare Cess Act, 1996 . (

[Yash Agarwal and Bhavishya Goswami are second year law students at Dr. Ram Manohar Lohiya National Law University, Lucknow] Introduction The Securities and Exchange Board of India (SEBI) gazetted the Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) (Fourth Amendment) Regulations, 2025 (Securities Contracts Regulations) on November 21, 2025. It is aimed at improving and expanding governance and management requirements for recognised Stock Exchang

[ Ananya Tripathi & Atharva Shukla are 4th year law students at Maharashtra National Law University, Nagpur] Introduction In the present era, Artificial Intelligence (‘ AI ’) has made a remarkable presence in every sphere of human life. Even in the corporate world, businesses are utilizing numerous ways to reap its benefits. The introduction of AI into the corporate boardroom has become a modern phenomenon worldwide . For instance, corporations outside India have developed A

[Prabhas Kumar is a first-year law student at Gujarat National Law University, Gandhinagar and Surya Prakash is a second-year law student at National Law University Odisha] Introduction In the recent past, commercial disputes before Indian courts have increasingly reflected a different kind of difficulty . In matters where the principal agreement already includes a seat outside India, supplemental arrangements are often riddled with separate dispute resolution provisions