<?xml version="1.0" encoding="UTF-8"?><rss xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:content="http://purl.org/rss/1.0/modules/content/" xmlns:atom="http://www.w3.org/2005/Atom" version="2.0"><channel><title><![CDATA[cbltrgnul]]></title><description><![CDATA[Cbltrgnul]]></description><link>https://cblt13.wixsite.com/cbltrgnul/blog</link><generator>RSS for Node</generator><lastBuildDate>Sat, 05 Sep 2026 02:48:33 GMT</lastBuildDate><atom:link href="https://cblt13.wixsite.com/cbltrgnul/blog-feed.xml" rel="self" type="application/rss+xml"/><item><title><![CDATA[Aircraft MRO and FTS Taxation: Rethinking the Technical–Repair Divide]]></title><description><![CDATA[~ by Skand K. Nath, National Law University, Delhi; and Tamraparni Prakhya, National Law University, Delhi Introduction The GST Council recently reduced the tax rate applicable to domestic Aircraft Maintenance Repair Overhaul [“MRO”] services from 18% to 5% for facilitating India’s role as a global MRO hub. On the contrary, the Indian Finance Act, 2023, doubled the rate of Fees for Technical Services [“FTS”] tax from 10% to 20%, imposing a heavy tax burden on offshore MRO services prior to...]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/aircraft-mro-and-fts-taxation-rethinking-the-technical-repair-divide</link><guid isPermaLink="false">6a72f6d6277d47c355d2a887</guid><pubDate>Wed, 05 Aug 2026 08:45:04 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/fb13fe_cf579d5d49ad418b829515ef2d626c24~mv2.jpg/v1/fit/w_1000,h_804,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>sahibameher24070</dc:creator></item><item><title><![CDATA[Regulatory Gaps Enabling Tax Evasion in Legal Fee Structures: An Analysis of Indian Tax Law]]></title><description><![CDATA[~ by Ms. Shriya Maini, an Advocate-on-Record at the Supreme Court of India, practising at her father’s chambers (Advocate Rajive Maini). She is a designated Professor of Practice at Lloyd Law College, Noida. A gold medalist from Gujarat National Law University and BCL (Oxford) graduate, she specialises in commercial litigation, regularly appearing in complex cross - border matters before the Supreme Court of India and High Courts. She has been assisted by two interns at her chambers -- Ms....]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/regulatory-gaps-enabling-tax-evasion-in-legal-fee-structures-an-analysis-of-indian-tax-law</link><guid isPermaLink="false">6a3e80fb40a9a49d5b759bc2</guid><category><![CDATA[Guest Authors]]></category><pubDate>Fri, 26 Jun 2026 14:01:44 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/fb13fe_da5e16e9e62e4ef8ac3a8cfd9199dfee~mv2.jpg/v1/fit/w_603,h_452,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>sahibameher24070</dc:creator></item><item><title><![CDATA[When Foreign Investors Exit: Why India's Real Estate Governance Fails Minority Shareholders]]></title><description><![CDATA[~By Srijan Solanki, National Law University, Delhi Imagine standing helplessly in front of your own company's half-finished tower as the foreign partner walks away with their share of the profits. According to India's FDI rules, such a scenario is not only legal but also, gradually, becoming the new normal. It means that a foreign investor can repatriate capital 3 years to the day after municipal approval, irrespective of whether the construction is 30% or 80% complete. The time difference...]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/when-foreign-investors-exit-why-india-s-real-estate-governance-fails-minority-shareholders</link><guid isPermaLink="false">69ce6032f7044e6cf7a86a24</guid><category><![CDATA[Corporate Governance in Real Estate]]></category><pubDate>Thu, 02 Apr 2026 12:27:51 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/fb13fe_5dc223a83a9c4c2fa4c263b888e67925~mv2.jpg/v1/fit/w_1000,h_675,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>sahibameher24070</dc:creator></item><item><title><![CDATA[RERA vs. The Clause: Mapping Regulatory Arbitrage and Governance Implications in Using Arbitration to Bypass Statutory Real Estate Adjudication]]></title><description><![CDATA[~By Harshwardha Sharma, Gujarat National Law University The story of the real estate business in India is that of a fast but a complicated transformation of institutions. Although, technological advancements and PropTech  were introducing efficiency and greater information symmetry to a highly fragmented market, the fundamental transition of governance has been inspired by the Real Estate (Regulation and Development) Act, 2016 (RERA) . RERA was created as a special law that would bring...]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/rera-vs-the-clause-mapping-regulatory-arbitrage-and-governance-implications-in-using-arbitration-t</link><guid isPermaLink="false">69ce5ea6d6854e26a0aa140b</guid><category><![CDATA[Corporate Governance in Real Estate]]></category><pubDate>Thu, 02 Apr 2026 12:22:45 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/fb13fe_dbc726f654a24a15b656888a822149c6~mv2.jpg/v1/fit/w_600,h_400,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>sahibameher24070</dc:creator></item><item><title><![CDATA[The Fragile Architecture of Cross-Border Real Estate Joint Venture (JV)]]></title><description><![CDATA[~By Sumit Chaudhary and Abhinav, Chanakya National Law University, Patna Chapter 1: Introduction Joint ventures in cross-border real estate are now part of the core policy tool used by global capital to interact with markets in the Asia-Pacific. The current evaluations show that investment confidence is slowly being restored: stabilising prices and a more transparent picture of prices, as presented in PwC’s Emerging Trends in Real Estate 2025,  which indicate that international investors are...]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/the-fragile-architecture-of-cross-border-real-estate-joint-venture-jv</link><guid isPermaLink="false">69ce5cd7d6854e26a0aa107d</guid><category><![CDATA[Corporate Governance in Real Estate]]></category><pubDate>Thu, 02 Apr 2026 12:16:36 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/fb13fe_8c629ddc33614fa1a7510cb89e9c73a7~mv2.jpg/v1/fit/w_800,h_686,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>sahibameher24070</dc:creator></item><item><title><![CDATA[Establishing Good Governance: Efficient Whistleblowing Adjudication within the Real-Estate Sector]]></title><description><![CDATA[~ By Tvisha Zatakia, BITS Law School Introduction According to Section 177(9) of the Companies Act , every listed company in, addition to a class of prescribed companies, must establish a vigil mechanism which could be leveraged by directors and employees to report concerns, subsequently supervised by an audit committee. The essence remains the assurance of freedom, transparency and independence, since financial ombudsmen such as the audit committees are deemed to be entities ensuring...]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/establishing-good-governance-efficient-whistleblowing-adjudication-within-the-real-estate-sector</link><guid isPermaLink="false">69ce5b49f7044e6cf7a8604f</guid><category><![CDATA[Corporate Governance in Real Estate]]></category><pubDate>Thu, 02 Apr 2026 12:06:01 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/fb13fe_1449d59554d64b21b7b3ebcbf5bb55e0~mv2.jpg/v1/fit/w_612,h_408,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>sahibameher24070</dc:creator></item><item><title><![CDATA[The Judicial Pragmatic Birth of Reverse CIRP ]]></title><description><![CDATA[Navigating the Regulatory Labyrinth: A Deep Dive into the RERA vs. IBC Conflict and the Innovation of Reverse Corporate Insolvency ~By  Adithi Anupama Baskar, NMIMS School of Law, Bengaluru The Supremacy Clash between RERA and IBC The intersection of RERA (Real Estate (Regulation and Development) Act, 2016) and IBC (Insolvency and Bankruptcy Code, 2016) primarily governs the real estate sector. While RERA prioritizes project regulation, consumer protection, timely delivery of homes, IBC is...]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/the-judicial-pragmatic-birth-of-reverse-cirp</link><guid isPermaLink="false">69ce5a0a535e7bcd2697b711</guid><category><![CDATA[Corporate Governance in Real Estate]]></category><pubDate>Thu, 02 Apr 2026 12:01:33 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/fb13fe_1288de3bfe474b77bd5461c5c7ef9761~mv2.png/v1/fit/w_304,h_166,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>sahibameher24070</dc:creator></item><item><title><![CDATA[Time Limits Redefined: Amendments in Limitation Provisions under GST]]></title><description><![CDATA[- by Advocate Chirag Mathur, Founder and Partner at Lasa Legal Associates &#38; Satyam Khandelwal, member at CBLT and law student at Rajiv Gandhi National University of Law, Punjab With more than eight years of implementation of the Goods &#38; Service tax in India, it has been evolving with each day. From an initial phase of 2017-18 to period of Covid up to 2021-22, there were hardly any major litigation apart from matters related to E-way Bills under Section 129 of CGST Act, 2017. The regulatory...]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/time-limits-redefined-amendments-in-limitation-provisions-under-gst</link><guid isPermaLink="false">6988b351104fdf314aa6ba4d</guid><pubDate>Sun, 08 Feb 2026 16:08:24 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/928768_eb62e271e8ee4ab8916fffdf3eccadbd~mv2.png/v1/fit/w_275,h_183,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Chirag Mathur and Satyam Khandelwal</dc:creator></item><item><title><![CDATA[Harmonization Of Arbitration And Insolvency Laws In India: Legislative Gaps And Judicial Impediments: Part: 2]]></title><description><![CDATA[-- by Anish Mishra, student at Tamil Nadu National Law University 3.3. Proceedings which are Criminal or Quasi-Criminal in Nature In the case of  P. Mohanraj v. Shah Bros. Ispat Pvt. Ltd. , 2021 , the Hon’ble Supreme Court broadened the scope of Section 14  of the Code. It was observed that with respect to Section 138  of the Negotiable Instrument Act, 1881 , the cheque dishonour cases will be covered under the proceedings given in Section 14  of the Code, as they are debt-enforcement...]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/harmonization-of-arbitration-and-insolvency-laws-in-india-legislative-gaps-and-judicial-impediments-1</link><guid isPermaLink="false">6975212079c2933a1ec57418</guid><category><![CDATA[IBLD]]></category><pubDate>Sat, 24 Jan 2026 19:49:22 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/885e2f_a460e12e182e4f909cc13a6388978cf7~mv2.jpeg/v1/fit/w_600,h_450,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Anish Mishra</dc:creator></item><item><title><![CDATA[Harmonization of Arbitration and Insolvency Laws in India: Legislative Gaps and Judicial Impediments: Part 1]]></title><description><![CDATA[- by Anish Mishra, student at Tamil Nadu National Law University Insolvency laws and Arbitration have been contested areas of commercial law in India. Due to this inherent clash, there has been a certain level of judicial intervention. In this article, I argue about the absence of clear doctrinal or legislative guidance. I have suggested that there is a need for a harmonized construction between both the laws, which is the need of the hour for increasing the strength of India’s commercial...]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/harmonization-of-arbitration-and-insolvency-laws-in-india-legislative-gaps-and-judicial-impediments</link><guid isPermaLink="false">69751fae16ee2e05645d7a5b</guid><category><![CDATA[IBLD]]></category><pubDate>Sat, 24 Jan 2026 19:43:33 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/885e2f_a460e12e182e4f909cc13a6388978cf7~mv2.jpeg/v1/fit/w_600,h_450,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Anish Mishra</dc:creator></item><item><title><![CDATA[MODERNISING THE IBC FRAMEWORK: DETECTION OF PREFERENTIAL AND FRAUDULENT TRANSACTIONS]]></title><description><![CDATA[- by Ujjawal Priyadarshi and Tanushree Singhal, 3rd year students at Chanakya National Law University, Patna Introduction The Insolvency and Bankruptcy Code, 2016 , was framed as a relatively limited time-span system that is designed to rescue enterprises which are in a state of financial distress, as well as to extract the maximum value of the assets by the creditors. The Corporate Insolvency Resolution Process  (CIRP) has tough time schedules, and creditors control procedures that help the...]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/modernising-the-ibc-framework-detection-of-preferential-and-fraudulent-transactions</link><guid isPermaLink="false">69731e5393f6d3facb621068</guid><category><![CDATA[IBLD]]></category><pubDate>Fri, 23 Jan 2026 07:13:29 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/944dad_f5ec99198902496b86981ca4a08c9aaa~mv2.jpg/v1/fit/w_1000,h_576,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Ujjawal Priyadarshi</dc:creator></item><item><title><![CDATA[An Analysis of GST's Limitation Periods and Pre-Deposit Requirements: Bureaucratic Overreach and the Consequent Financial Burden on Taxpayers]]></title><description><![CDATA[-By Satyam Khandelwal, Associate Editor  at CBLT Introduction Since its introduction in 2017, the Goods and Services Tax (“GST”) regime has been a topic of intense debate and controversy. Even after more than 8 years since its implementation, it is plagued with significant structural deficiencies that lead to an increased burden on the taxpayers. One of the major points of contention has been the lengthy limitation period granted to the tax authorities for issuing a show-cause notice under...]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/an-analysis-of-gst-s-limitation-periods-and-pre-deposit-requirements-bureaucratic-overreach-and-the</link><guid isPermaLink="false">690ad7b48de3a65c6f2d1441</guid><category><![CDATA[Editorial Board]]></category><pubDate>Wed, 05 Nov 2025 05:00:07 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/fb13fe_bb62882eee224c07aac2231a62f354d3~mv2.jpg/v1/fit/w_800,h_600,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>sahibameher24070</dc:creator></item><item><title><![CDATA[STRENGTHENING INDIAN FINANCIAL MARKET INFRASTRUCTURE: EXAMINING SEBI’S MARKET INFRASTRUCTURE INSTITUTIONS REFORMS ]]></title><description><![CDATA[- by Yash Sharan and Vaibhav Singh Tiwari, students at HNLU Raipur and DNLU Jabalpur respectively. I. Introduction On June 24, 2025, the Securities &#38; Exchange Board of India (“SEBI”) issued a Consultation paper on Strengthening Governance of Market Infrastructure Institutions (“MIIs”) . The Consultation paper released by the SEBI proposed three major reforms, which are, firstly, the appointment of two Executive Directors in MIIs to head Critical Operations and Compliance functions; secondly,...]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/strengthening-indian-financial-market-infrastructure-examining-sebi-s-market-infrastructure-institu</link><guid isPermaLink="false">6900c4773f9731ce0f86bc07</guid><pubDate>Tue, 28 Oct 2025 13:31:40 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/nsplsh_8fc1e15c5aa240e8bf66301d7e9dd90f~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Yash Sharan and Vaibhav Singh Tiwari</dc:creator></item><item><title><![CDATA[India’s Digital Tax Dilemma: - AI and Platform revenues]]></title><description><![CDATA[-by Neeraj Kushawah, Student at Gujarat National Law University, Gandhinagar Introduction India’s digital economy is booming - nearly 17...]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/india-s-digital-tax-dilemma-ai-and-platform-revenues</link><guid isPermaLink="false">68e666b3a062988b037508fa</guid><pubDate>Wed, 08 Oct 2025 13:31:57 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/fb13fe_a02e3ea4ec284f559299f23db4ba6138~mv2.jpg/v1/fit/w_208,h_156,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>sahibameher24070</dc:creator></item><item><title><![CDATA[The Verdant Compass: Navigating the complexities of Global Green Taxonomy]]></title><description><![CDATA[-Nikita Chauhan, Senior Associate, Lakshmikumaran &#38; Sridharan Attorneys The global economic landscape is being redrawn by powerful trends...]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/the-verdant-compass-navigating-the-complexities-of-global-green-taxonomy</link><guid isPermaLink="false">68e2379f1bafb97a9dcda3eb</guid><category><![CDATA[Guest Authors]]></category><pubDate>Sun, 05 Oct 2025 09:25:55 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/fb13fe_c471df2dbf3b44c394b4f807452aa2dc~mv2.jpg/v1/fit/w_905,h_679,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>sahibameher24070</dc:creator></item><item><title><![CDATA[Big Tech’s Market Dominance: Challenges And Interventions]]></title><description><![CDATA[- by Tejas Jain, student at Vivekananda Institute of Professional Studies, GGSIPU. This is the 10th winning entry of the National Article...]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/big-tech-s-market-dominance-challenges-and-interventions</link><guid isPermaLink="false">68c30c66375b48ad52e651a9</guid><category><![CDATA[National Article Writing Comp.]]></category><pubDate>Thu, 11 Sep 2025 17:58:57 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/nsplsh_bea104d5b9e144499325491b7bd357cf~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Centre for Business Laws and Taxation RGNUL</dc:creator></item><item><title><![CDATA[Decentralized Autonomous Organizations (DAOs) as Insolvency Administrators: A Blockchain-Based Paradigm for Debt Restructuring]]></title><description><![CDATA[- by Olivia Nahak, student at Sister Nivedita University. This is 9th winning entry in the National Article Writing Competition organized...]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/decentralized-autonomous-organizations-daos-as-insolvency-administrators-a-blockchain-based-parad</link><guid isPermaLink="false">68c30a01c2a159cc543b609c</guid><category><![CDATA[National Article Writing Comp.]]></category><pubDate>Thu, 11 Sep 2025 17:50:43 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/nsplsh_6a49375016994aedb16607e35e6f80ca~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Centre for Business Laws and Taxation RGNUL</dc:creator></item><item><title><![CDATA[Algorithmic Decision Making In Securities Trade: Assessing Liability And Regulatory Challenges]]></title><description><![CDATA[- by Raghav Sharma, student at Christ (Deemed to be) University, Bangalore. This is 8th winning entry of the National Article Competition...]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/algorithmic-decision-making-in-securities-trade-assessing-liability-and-regulatory-challenges</link><guid isPermaLink="false">68c30779761c219f823110c8</guid><category><![CDATA[National Article Writing Comp.]]></category><pubDate>Thu, 11 Sep 2025 17:40:55 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/nsplsh_55a56f571a1d4f38befda5e9d2b8e7cc~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Centre for Business Laws and Taxation RGNUL</dc:creator></item><item><title><![CDATA[Ex Ante Excesses: Unpacking The Pitfalls of India's Digital Competition Bill]]></title><description><![CDATA[- by Dristant Gautam &#38; Vinayak Rajak, students at National Law University, Delhi. This is the 7th winning entry of the National Article...]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/ex-ante-excesses-unpacking-the-pitfalls-of-india-s-digital-competition-bill</link><guid isPermaLink="false">68c05c1fe6f9264530e32db4</guid><category><![CDATA[National Article Writing Comp.]]></category><pubDate>Tue, 09 Sep 2025 17:04:36 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/nsplsh_76450d87250d40578b06b65b48655130~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Centre for Business Laws and Taxation RGNUL</dc:creator></item><item><title><![CDATA[Gatekeeping And Monetization: Google Play and India's Real Money Gaming Ecosystem]]></title><description><![CDATA[- by Aastha Bhat &#38; Muskan Jain, students at Rajiv Gandhi National University of Law, Punjab. This is 6th winning entry of the National...]]></description><link>https://cblt13.wixsite.com/cbltrgnul/post/gatekeeping-and-monetization-google-play-and-india-s-real-money-gaming-ecosystem</link><guid isPermaLink="false">68c059be14cfd97ee2c60164</guid><category><![CDATA[National Article Writing Comp.]]></category><pubDate>Tue, 09 Sep 2025 16:54:19 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/nsplsh_436d326e74633631306251~mv2_d_6000_4000_s_4_2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Centre for Business Laws and Taxation RGNUL</dc:creator></item></channel></rss>