News & Insights

In recent years, India has witnessed a significant surge in investments across various sectors, marking a promising trend for the country's economic growth.1 This increase in investments can be attributed to several factors, including the Indian government's proactive efforts to improve the ease of doing business and implement investor-friendly policies such as the Goods and Services Tax Act, 2017 which has simplified the tax structure, making it more transparent and investor-friendly.

The digital lending sector has received a significant boost from the Reserve Bank of India (���RBI�۝) through its recently issued Guidelines on Default Loss Guarantee in Digital Lending (���DLG Guidelines�۝) on June 8, 2023.

Article 20(3) of the Indian Constitution protects accused persons from being compelled to make self-incriminatory statements. The protection from self-incrimination along with the protection from double jeopardy as enshrined under Article 20(2) of the Constitution forms the fulcrum of the criminal justice system in India. As a necessary corollary, any confessional statement made before a police officer or out of coercion during criminal proceedings is inadmissible as evidence, and the same has been cemented in Sections 24 to 26 of the Indian Evidence Act, 1872 (���Evidence Act�۝).

In this article, I examine the treatment of immovable property of a partnership firm, in view of various dissolution scenarios.