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Devansh Aeron

Latest Posts by Devansh Aeron

Section 2(24)(Iv) v. 2(22)(E) – Bar On Opening Reassessment

February 3, 2026 570 Views 0 comment Print

Courts have held that reopening an assessment on identical facts under a different deeming provision is invalid. The key takeaway is that reassessment cannot be based on a mere change of opinion.

Analysis of SEBI Vs. Abhijit Rajan (Supreme Court of India)

March 10, 2024 5172 Views 0 comment Print

Supreme Court’s landmark ruling in SEBI v. Abhijit Ranjan clarifies insider trading laws, emphasizing the importance of profit motive over mens rea. Learn more.

Role of Competition Law in Addressing Anti-Competitive Patent Practices

January 21, 2024 1299 Views 0 comment Print

Explore impact of anti-competitive patent practices, legal provisions, challenges in enforcement, and economic consequences. Learn how competition law addresses these issues.

Judicial Review and Control of Administrative Law

May 13, 2023 13929 Views 0 comment Print

Judicial review is a legal process whereby courts review the decisions made by administrative agencies, officials or other governmental bodies to ensure that they are lawful and within the scope of their authority. Administrative law is the body of law that governs the actions and decisions of administrative agencies and other bodies that exercise governmental authority.

India’s Corporate Governance – A Brief

April 18, 2023 14541 Views 0 comment Print

Explore the evolution of corporate governance in India, from its historical focus on shareholder primacy to the emerging model of stakeholder capitalism. Learn about current regulations, principles, and the future trajectory of corporate governance in the country.

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