Garvit Gupta Introduction In India, it is no longer voluntary for companies to indulge in Corporate Social Responsibility (CSR); rather, it has been made compulsory under Section 135 of the Companies Act, 2013. Companies must spend on social initiatives at least 2% of their average net profits, where relevant if they meet stipulated thresholds. However, […]
Month: January 2025
Irfan Rashid Introduction The digital economy in India is a significant contributor to the overall GDP growth. With the high odds that the digital economy will contribute 20% to India’s GDP by 2026, India becoming the leader in digital revolution does not seem a distant dream now. In March 2024, the Committee on Digital Competition […]
Ananya Ahajoy & Sri Madhura Srinivasa Introduction India’s Long-Term Low Emission Development Strategy (‘LT-LEDS’), submitted at COP27, outlines ambitious goals for achieving net-zero carbon emissions by 2070. Executing plans such as these will require trillions of dollars in investment. A comprehensive climate finance strategy that engages both public and private sector capital is critical to […]
Vedansh Raj Introduction The recent removal of the Most Favoured Nation (“MFN”) clause by the Australian Government in double taxation avoidance agreements, effective in India from January 1, 2025, is strange in the international taxation regime’s practices. This decision unbalances the double taxation structure and poses unique challenges to the new digital economy. This was […]
Soujanya Boxy Introduction The accelerating pace of technological advancements raises growing concerns over user autonomy and data privacy, particularly with the increasing power of tech giants to collect and use user data. Tech giants recognise user data as the fuel for their revenue growth. However, in their pursuit of being data monopolies, a critical question […]
Abhishek Gupta Introduction The government has often mooted the idea to mandate medical professionals to prescribe generic medicines. Last year, the parliament introduced the National Medical Commission Registered Medical Practitioner (Professional Conduct) Regulations, 2023 (“ Regulations”) with the aim to ensure affordable healthcare to the people of the country. Despite the medical advancements made by […]
NUALS Law Journal 