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The Apex Court Clarifies: Time of Commencement of Cess Liability under the Building and Other Construction Workers’ Laws
[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 . (

The Competition and Commercial Law Review
Mar 127 min read


The Accountability Deficit: Why SEBI's Governance Reforms Must Embrace Global Standards of Scrutiny
[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

The Competition and Commercial Law Review
Feb 26 min read


Exploring the Role of AI as an Independent Director: Legal Implications and Foreseeable Consequences
[ 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

The Competition and Commercial Law Review
Jan 217 min read


Can Subsidiary Contracts Displace a Foreign Seat? Analysing the Supreme Court’s Ruling in Balaji Steel
[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

The Competition and Commercial Law Review
Dec 29, 20256 min read


The Need for A Business Judgement Rule in India: But Which One?
( Viraj Thakur is a third-year law student at the National Law School of India University. ) Introduction India currently lacks a defined business judgment rule (“ BJR ”). The BJR refers to the rule that shields directorial decision-making from derivative litigation (pp. 332). As Rahul Singh has argued, the lack of a BJR leads to avoidable transaction and judicial costs, disincentivising legitimate risk-taking (pp. 331). Numerous pieces have advocated for the codification o

The Competition and Commercial Law Review
Dec 15, 20256 min read
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