Categories
Technology

From “Artificial” to “Synthetic”: Decoding the intentionality behind this shift in the New IT Intermediaries Amendment Rules, 2026

Lauren Prem I. Introduction The increasing use of Artificial Intelligence (‘AI’) and its impact on daily lives through social media integration, have posed difficulties in distinguishing between AI-generated content and reality-based content on social media platforms. This pervasive use has called for some form of regulation of AI-generated content to prevent misuse of the same. […]

Categories
Taxation

Sharp Business System Ruling: Business Expediency and Jurisprudential Consistency

Pushpendra and Moazzam Hussain Introduction The distinction between capital and revenue expenditure is among the most enduring fault lines in Indian income-tax jurisprudence. This uncertainty becomes particularly acute in the context of non-compete fee which is a standard feature of corporate transactions. Non-compete covenants are commercially pivotal as they preserve deal value by preventing the […]

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Competition Law Insolvency

Markets Constructed through Insolvency: Deferred Control, Finality, and the Structural Limits of Competition Law

Himanshu Yadav Insolvency Beyond Rescue: Engineering Opacity at the Intersection of Competition and Resolution Law The discourse relating to the interface between the Competition Commission of India (CCI) and the Insolvency and Bankruptcy Code (IBC) has been plagued mainly by procedural impediments, long timelines, sequential clearance requirements and lapses in corporate defence mechanisms. Practitioners look […]

Categories
Jurisprudence Procedural Law

Beyond Section 11: Rethinking Res Judicata and Litigation Abuse in Indian Law

Himanshu Yadav Introduction Courts have long relied on the doctrine of res judicata to ensure finality in adjudication and to protect the judicial process from repetitive litigation. Res judicata, however, is not a single rule, but an umbrella concept encompassing various distinct legal principles. An overemphasis on the label risks obscuring the substantive content and […]

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Procedural Law

Interlocutory or not? Judicial Inconsistency and the Classification Crisis under Section 438(2) BNSS

Barbara Prem Section 438(2) of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS), formerly Section 397(2) of the CrPC, bars the revision of interlocutory orders to prevent trial delays. However, inconsistent judicial application of the ‘intermediate order’ doctrine, established in Madhu Limaye v. State of Maharashtra, has created a classification crisis. By miscategorising crucial mid-trial orders […]