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Def. Lex-O-Pedia
What Are the Tax Consequences of Settling a Loan by Transferring Unlisted Shares?
Settling an NBFC loan by transferring unlisted shares at fair market value triggers capital gains for the borrower under Sections 45, 48 and 50CA, and possible deemed income for the lender under Section 56(2)(x). How the provisions interact, and where double taxation arises.
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Def. Lex-O-Pedia
What Are the Core Legal Concepts of Jurisprudence, and How Does Indian Law Apply Them?
A comprehensive explainer on the eight core concepts of legal theory - legal person, rights and duties, possession, ownership, liability, justice, sovereignty and sources of law - with their key theorists and the Indian cases that apply them.
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Def. Lex-O-Pedia
Can a Foreign Company Be Joined as a Respondent in an NCLT Oppression and Mismanagement Petition?
A foreign-incorporated entity can be joined as a respondent in an NCLT oppression and mismanagement petition, but usually only as a proper party, and NCLT's power to make substantive orders against it is limited. How the necessary/proper distinction, misjoinder and the territorial reach of Section 2
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Def. Lex-O-Pedia
Is a Demand Promissory Note Compulsory to Enforce a Loan?
A demand promissory note is evidence of a debt, not a precondition to recovering it. How Indian courts treat the note as conditional payment, why the loan survives a defective note, and how a lender proves a loan without one.
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Def. Lex-O-Pedia
What Do the Landmark and Recent Judgments Say About Bail in India?
From Balchand and Moti Ram to Kapil Wadhawan, Manish Sisodia and Gulhasan Gulsher Khan: a survey of the landmark and recent judgments that shape bail under the BNSS 2023 and the special regimes of the PMLA and the NDPS Act.
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Def. Lex-O-Pedia
What Are the Five Pillars of E-Commerce Compliance in India?
From the E-Commerce Rules 2020 to the DPDP Act 2023, GST tax collection at source and RBI payment aggregator norms — a five-pillar map of the obligations, penalties and enforcement trends confronting every online marketplace operating in India.
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Def. Lex-O-Pedia
How Does India's GST Framework Work, From Registration to Returns, ITC and Audit?
A working map of India's GST regime after GST 2.0 — the four Acts, the 0/5/18/40 rate slabs, invoicing and e-way bill rules, the returns calendar, input tax credit and its blocked-credit traps, reconciliation, penalties and the composition scheme.
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Def. Lex-O-Pedia
How Do You Run Global Litigation Due Diligence on an Indian IT Major?
A working methodology for litigation due diligence on a listed Indian IT services company: which registries, regulators and databases to search in each jurisdiction, the exposure categories that matter, how to grade materiality, and what public-record searches cannot show.
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Def. Lex-O-Pedia
Can a Fungal-Protein Food Be Licensed as a Proprietary Food, or Does It Need Novel-Food Approval?
When a fungal or mycoprotein product can be licensed as an FSSAI proprietary food and when it falls into the non-specified/novel-food route, how downstream products using it are licensed, and what the non-disclosure of the source organism does to the licence.
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Def. Lex-O-Pedia
Can a Franchisor Terminate a Franchise Agreement for Convenience Under Indian Law?
India has no franchise statute, so a franchisor's exit rights live or die by the contract. When convenience termination is enforceable, what a valid notice must contain, and which post-termination obligations survive Section 27 of the Contract Act.
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Def. Lex-O-Pedia
What Protections Should Founders Negotiate in Shareholders' Agreements With European Investors?
Indian statute, not the investor's term sheet, sets the outer limits of a shareholders' agreement. How founders dealing with European investors can use Companies Act supremacy, Section 27, NCLT oppression remedies and market benchmarks to push back on aggressive terms.
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Def. Lex-O-Pedia
What Defences Can an Ex-Director Raise Against a Personal GST Penalty Under Section 122(1A)?
Section 122(1A) of the CGST Act penalises only taxable persons who retain the benefit of specified transactions. The defences open to an ex-director facing a personal penalty: the taxable-person requirement, no vicarious liability, non-retrospectivity, defective service and natural justice.
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Def. Lex-O-Pedia
Can an Organiser Refuse to Refund Event Fees When a Participant Is Medically Unable to Attend?
Blanket "fees once paid are non-refundable" policies are not the last word in Indian law. Section 56 frustration, the unconscionability doctrine and the Consumer Protection Act 2019 all bear on a participant who is medically unable to attend a paid event.
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Def. Lex-O-Pedia
What Can an Employer Do When a Resigned Employee Withholds Company Property Pending Full and Final Settlement?
A resigned employee keeps the company laptop until dues are paid; the employer holds the settlement until the laptop returns. Indian law breaks the deadlock: property return is unconditional, terminal wages run on a statutory clock, and only documented deductions link the two.
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Def. Lex-O-Pedia
When Will a High Court Condone Delay? Section 5 of the Limitation Act and the Late Counter Affidavit in Writ Proceedings
Section 5 of the Limitation Act 1963 lets courts excuse delay for sufficient cause. What the Supreme Court accepts and rejects, how much latitude the State really gets, and what a delay condonation application and counter affidavit must contain in High Court writ proceedings.
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Def. Lex-O-Pedia
Can CSR Funds Flow Through a Trust Connected to the Company's Directors?
A registered trust whose trustees are the company's own directors can lawfully implement CSR, but engaging a related business to run the activity sits in a regulatory grey zone. What Rule 4, Section 188 and MCA guidance permit, and where the enforcement risk lies.
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Def. Lex-O-Pedia
Asset or Shares? How Should Cross-Border M&A Into India Be Structured?
Asset deal or share deal? In cross-border Indian M&A that one choice drives liability, tax, five layers of regulatory approval and the enforceability of every key clause. A 2026 playbook covering FEMA, CCI, SEBI, slump sales, indirect transfers, indemnities and arbitration.
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Def. Lex-O-Pedia
What Should a Courier Services Agreement Cover Under Indian Law?
Courier agencies are "common carriers" under the Carriage by Road Act 2007, which caps their liability, prescribes consignment paperwork and bars stale claims. A drafting-focused guide to liability, lien, indemnity, interest and stamping in Indian courier services agreements.
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Def. Lex-O-Pedia
What Does Rigorous Contract Review Look Like in the Age of AI Drafting?
Effective contract review is a system, not an instinct: risk-tiered triage, position-based playbooks, structural audits of definitions and cross-references, and a new layer of verification for AI-generated drafts. A practice framework for commercial lawyers.
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Def. Lex-O-Pedia
Can Commercial Lease and Licence Disputes Go Before Consumer Forums?
A landlord chasing a defaulting commercial tenant may eye the consumer commission as a shortcut. The commercial-purpose exclusion and the meaning of "deficiency in service" close that door - and GST's 180-day ITC reversal rule gives the landlord different leverage.
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Def. Lex-O-Pedia
How Should a Consultancy Agreement for Government Sales Be Structured for Compliance?
Companies that hire consultants to open government doors inherit their conduct. How to structure an Indian consultancy agreement so independent-contractor status, PCA and FCPA compliance, liaison restrictions and confidentiality obligations actually hold.
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Def. Lex-O-Pedia
How Do Constitutional Principles Apply in Family Court Proceedings in India?
Family courts in India are not exempt from the Constitution. Here is how Articles 14, 15 and 21, the Family Courts Act 1984 and Supreme Court jurisprudence shape marriage, custody and personal-law disputes.
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Def. Lex-O-Pedia
Can a Stop-Payment Instruction Dated Before the Cheque Sink a Section 138 Case?
A stop-payment record predating the cheque, and a plaintiff whose pleaded cheque date differs from the date sworn in cross-examination, can rebut the Section 139 presumption. How the presumption works, how it is displaced, and why chronology and credibility matter.
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Def. Lex-O-Pedia
Can a Defective Remand Order Be a Ground for Bail Under Section 483 BNSS?
Written grounds of arrest, a reasoned remand order and a produced arrest memo are not formalities. Under Prabir Purkayastha and Pankaj Bansal, their absence vitiates the arrest and remand, and the Sessions Court may grant bail under Section 483 BNSS (formerly Section 439 CrPC).
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