Table of Contents
Volume 1 · Issue 1 (2026) — Inaugural Edition
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Article · Corporate Governance & Artificial Intelligence pp. 1–38
Algorithmic Boardrooms and the Business Judgment Rule: Reimagining Director Fiduciary Duties in the Era of Autonomous Corporate Systems
Examines whether the classical business judgment rule under Section 166 of the Companies Act, 2013 can meaningfully insulate directors who rely upon black-box computational analytics for capital allocation decisions and strategic merger valuations. Drawing on Delaware and UK corporate standards, the authors propose an augmented doctrine of 'algorithmic procedural due diligence' requiring verified model provenance and human-in-the-loop override controls.
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Article · Insolvency & Restructuring & International Law pp. 39–72
Harmonizing Cross-Border Insolvency: Institutional Readiness and Creditor Priority Under the Proposed UNCITRAL Adaptation
Critically assesses the draft framework adapting the UNCITRAL Model Law on Cross-Border Insolvency for Indian jurisprudence. Analyzes Centre of Main Interests (COMI) determination under Section 234 of the Insolvency and Bankruptcy Code (IBC), 2016, public policy carve-outs, and creditor priority before the National Company Law Tribunal (NCLT).
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Essay · Securities Regulation & FinTech pp. 73–98
Fractional Capital and Tokenized Securities: Regulatory Perimeter of SEBI and the Digital Asset Conundrum
Interrogates SEBI's Collective Investment Scheme (CIS) regulations, Small and Medium REIT (SM-REIT) amendments, and custody mandates as applied to fractional tokenization models. Proposes a three-tier activity-based regulatory framework distinguishing between ownership tokens, profit-sharing tokens, and utility tokens.
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Article · Competition & Markets & Digital Regulation pp. 99–134
From Ex-Post Penalties to Ex-Ante Prescriptions: Evaluating the Draft Digital Competition Bill and Systemically Significant Digital Enterprises (SSDEs)
Evaluates proposed ex-ante behavioral obligations applicable to SSDEs under India's Draft Digital Competition Bill, with comparative reference to the EU Digital Markets Act (DMA). Explores self-preferencing prohibitions, interoperability mandates, and the institutional readiness of the Competition Commission of India (CCI).
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Note · ESG & Sustainability & Capital Markets pp. 135–158
Greenwashing in the Capital Markets: BRSR Core Verification, ESG Rating Provider Accountability, and the Limits of Voluntary Corporate Disclosures
Analyses SEBI's Business Responsibility and Sustainability Reporting (BRSR) Core framework and the statutory oversight of ESG Rating Providers (ERPs). Dissects legal remedies against greenwashing under Section 12A of the SEBI Act, 1992 and PFUTP fraud regulations.
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Case Comment · Mergers & Acquisitions & Takeover Law pp. 159–182
Creeping Control, Interlocking Shareholdings, and the Fiduciary Duties of Target Boards Under the SEBI Takeover Code
Examines contested control battles before the SAT and Supreme Court, analysing target board neutrality under Regulation 26 of the SEBI Takeover Regulations, 2011. Contrasts India's shareholder supremacy approach with Delaware's Unocal proportionality doctrine.
Thematic Scope