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Gautam Khurana's section

13 July 2021

Indian Economy’s Resurgence from the Global Pandemic: How well is the Country Adapting to the ‘New Normal’?

Small and medium businesses (SMEs) comprise one-third of India's GDP and employ millions of people, but they were severely harmed by the statewide COVID-19 lockdown restrictions in the years 2020 and 2021 respectively, which lasted for months before being gradually eased. While nearly half of entrepreneurs in such businesses claimed their business was threatened by delays in consumer payments and issues meeting operating costs, less than a third had appealed for government assistance. At the same time, many entrepreneurs identified digitisation, consumer behaviour shift, new business prospects, and efficiency and resilience gains as positives to their businesses.


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25 May 2020

COVID-19: Impact on Employment and Small Businesses

The spread of novel coronavirus has spelt disaster for the world which has caught the entire world ill-prepared to deal with such high magnitude pandemic. It has compelled the governments to put lockdown and confined people to their homes. While the impact has been felt in segments of the economy, the wage loss & unemployment crisis seems to be the most effected in India. In India, according to the 2018-19 Economic Survey 93% of the workforce operates in the informal economy.


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3 December 2019

Major Tax Reforms to Boost Indian Economy

In an attempt to boost foreign investment and stimulate the Indian economy, the Indian Government recently made a path breaking move by introducing Taxation Laws (Amendment) Ordinance, 2019. The biggest change that has been brought by this ordinance is the drastic reduction of corporate tax rate of domestic companies to 22% (15% for new manufacturing units). This reduction in the tax rate is expected to result in higher profits for the stakeholders thereby increasing their disposable income followed by increase in demand and consumption.


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30 July 2019

Investing in E-Commerce in India – the changing landscape

Indian Government’s decision to allow 100% FDI in e-commerce through automated route in 2016 was a breath of fresh air and brought relief to large number of startups in India. It was a legit move as it enabled 20,000 offline retailers to sell their products on small and large online platforms. Since then the e-commerce industry has evolved and shown persistent growth. With increasing mobile and internet penetration, m-commerce sales, advanced shipping and payment options, compelling discount schemes, e-commerce is India’s fastest growing and most dynamic channel for commercial transactions.


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15 March 2019

Criminal Liability of Heads of Business in India

The world no more view Indian companies as ‘family businesses’. Internal structure of Indian companies has seen a rapid growth over the time with increase in specialization and complexity where specific directors take charge of specified activities of the company. Though the Act has specific provisions for making the direction and management of the company liable, however, while dividing the duties in case of criminal liability, stakeholders might hold the director nominated for overlooking that aspect of its business as criminally liable. In this article we will discuss the legal framework and judicial interpretation of the standards to impose criminal liability on directors. Companies have evolved and so have our statutory provisions and our understanding of the corporate actions in case of criminal offences and who shall be deemed liable for the same.


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29 November 2018

Renewable Energy in India: Current Status and Future Potential

It is not hidden anymore that India has a vast supply of renewable resources and it has one of the largest programs in world for deploying renewable energy products and systems. India is the only country in the world to have an exclusive ministry for renewable energy development, the Ministry of New and Renewable Energy (MNRE) which has launched one of the world’s largest and ambitious programs on renewable energy.


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7 September 2018

Foreign Investment in Food Sector in India

FDI has played a crucial part in growth of India as well and further in this article I would like to highlight the impact of FDI in growth of Indian Economy.


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13 April 2018


Selling of goods under a single brand name domestically as well as internationally is known as ‘Single Brand Retail’. However, Indian FDI regulations do not provide any guidance on the meaning of ‘Single Brand’. Single-brand retail trading refers to a business/franchisee/entity that sells goods to individual customers and not to other businesses and all such goods are sold under the same brand. Adidas, for example, sets up stores in India in which the foreign parent company of Adidas (Adidas Group.) invests. Such stores can only sell Adidas products under the 'single brand' route.


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28 November 2017

Alternative Investment Funds (AIFs) in India

An AIF means any fund established or incorporated in India in the form of a trust or a company or a LLP or a body corporate which...


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7 July 2017


Partnerships has been one of the oldest forms of business relationships which can be evidenced in terms of complex business, partnerships have been replaced by limited liability companies concept, but it is still a preferred form for small trading and business enterprises, especially for the professionals worldwide. But gradually, this form has lost its demand because of inherent demerits in it, the primarily being the unlimited liability of partners.


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