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KAY & Partners — Insights

Commentary on recent judgments and regulatory developments across our practice areas. Analysis is factual and educational. Nothing here constitutes legal advice.

Taxation 26 May 2026

The Non-Compete Write-Off

An Acquirer Paid Its Target's Promoter Not to Compete. The Supreme Court Said That Was a Running Cost, Not a Capital Investment.

When one company acquires another, the consideration is rarely a single figure. It is disaggregated: so much for the shares, so much for the goodwill, so much — and here is the provision that generates the most sustained…

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Arbitration 19 May 2026

The Rewrite Power

Courts Could Set Aside Arbitral Awards. A Constitution Bench Just Decided They Can Also Fix Them.

The appeal from an arbitral award has always involved a structural awkwardness that practitioners have learned to live with but never quite solved. The Arbitration and Conciliation Act, 1996 gives courts two options when…

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Insolvency & IBC 12 May 2026

The Merger Queue

A Creditor Committee Voted on a Merger Before the Competition Regulator Could. The Supreme Court Said That Order of Events Matters.

Hindustan National Glass and Industries Limited had once been the dominant name in India's container-glass industry. By the time the insolvency proceedings concluded, it had shed that status along with most else. The res…

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IPR 5 May 2026

The FRAND Equation

Lava Refused to Negotiate. An Indian Court Set the Price Anyway — Rs.244 Crore Worth.

Every smartphone sold in India relies on a small set of technologies that nobody owns outright in the ordinary sense. The AMR speech codec that makes voice calls intelligible across a congested spectrum. The EDGE protoco…

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Insolvency & IBC 17 April 2026

The Real Estate Rescue

One Project Defaults. That Does Not Mean the Entire Developer Goes Into Insolvency. NCLAT Is Clear.

A real estate developer with multiple active projects faces an insolvency petition from homebuyers in one stalled development. The NCLT admits it. Suddenly, every other project — with its own buyers, its own lenders, its…

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GST 17 April 2026

The Restitution Right

You Won Your GST Appeal. Why Are You Still Waiting for Your Money?

Anyone who has been through GST litigation knows this much: before you can even argue your case, you have to put money on the table. The law requires a pre-deposit — part of the disputed tax — to ensure that only serious…

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Banking & SARFAESI 10 April 2026

The Sentinel of Time

The Bank Has Taken Your Property. You Have 45 Days to Challenge It. Not One More.

India's SARFAESI law gives banks a power that most borrowers underestimate until it is already in motion: the ability to seize and sell mortgaged assets without a court order. No prior judicial hearing. No advance permis…

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Taxation 10 April 2026

The Reinsurance Resolve

No Office in India, No Tax in India: Supreme Court Settles a Long-Running Question on Cross-Border Reinsurance

India's insurance industry runs, in part, on a mechanism most policyholders never see. When a large policy is written — covering a power plant, a port, a hospital network — the insurer rarely keeps all that risk on its o…

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IPR 3 April 2026

The Acoustic Monopoly

One Letter Different. Not Different Enough. Delhi High Court Shuts Down KARIN'S.

A restaurant brand built across a century. A competitor that changed exactly one letter and replicated everything else — the font, the colour, the look, the feel.

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The analyses published here are prepared by the editorial team of KAY & Partners and are intended solely as general commentary on judicial and regulatory developments. They do not constitute legal advice and should not be relied upon as such. Bar Council of India Rules prohibit advocates from soliciting work or advertising in a manner that implies specialisation or past success. Nothing on this page constitutes a testimonial, endorsement, or guarantee of outcome.