Categories
Investment Law

Beneficial Owners, Borders and Bottlenecks: Evaluating India’s FDI Policy under Press Note 3

Ananya Ahajoy & Param Kailash Introduction & Background The 2024 Economic Survey proposes that higher inflows of Foreign Direct Investments (FDI) from China through the ‘China plus one strategy’ could be advantageous to India. The strategy calls for the diversification of supply chains beyond China, thereby improving investment onto other low-cost nations such as India, […]

Categories
Criminal

A Fresh Look at Alimony: Navigating the New Age Inequalities

Meemansha Choudhary Introduction The rapid advancement of technology and societal evolution often leaves the law struggling to keep pace. While this lag is understandable, given the gravity of legal decisions and their implications on society at large. However, it becomes imperative to question the relevance and manner of implementation of certain concepts in the modern […]

Categories
Uncategorized

Redefining Compliance: SEBI’s Proposed Corporate Governance Framework For HVDLEs under LODR

Rishabh Raj Introduction Corporate governance in India has inherently been devised with equity-listed companies in mind. However, changes brought through debt instruments as a primary funding source have highlighted the urgent need for regulatory frameworks catering exclusively to high-value debt- listed entities (HVDLEs). The Securities and Exchange Board of India (SEBI), which has taken notice […]

Categories
Criminal

Conceptualising a Brady Requirement: The Need of the Hour

Shaurya Mahajan The Indian criminal legal framework has recently been overhauled, from the centuries-old Indian Penal Code (IPC) and Criminal Procedure Code (CrPC) to the new Bhartiya Nyaya Sanhita (BNS) and Bhartiya Nagarik Suraksha Sanhita (BNSS). This shift is an effort by the Parliament to decolonise the criminal law framework and make it more citizens’ […]

Categories
Constitutional Law

The Dangerous Precedent Set by Uttar Pradesh’s Digital Media Policy

Puneet Srivastava & Kushagra Tiwari The new Digital Media Policy 2024 (“The Policy”), declared by the Government of Uttar Pradesh on August 28, 2024, marked a serious change in the state government’s policy of digital dissemination of information and regulation of content. Under the apparent objective of facilitating the work of the government in reaching […]

Categories
Company Law

From Obligation to Opportunity: Crafting a Universal Vision for CSR

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, […]

Categories
Competition Law

Draft Digital Competition Bill 2024: A Case Against the Blanket Ban on Self-Preferencing

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 […]

Categories
Environment

Greens and Greys: The Indian Carbon Market’s Conundrum

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 […]

Categories
Taxation

Double Taxation vs. Digital Taxation: How the DTAA Shift Affects Digital and Tech Giants in India and Switzerland

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 […]

Categories
Competition Law Privacy Law

Data Dominance Under Fire: WhatsApp Case and its Implications

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 […]