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 […]
Tag: India
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 […]
Ojas Sharma I. Introduction Delhi International Arbitration Centre (DIAC) has been an outcome of extensive experience within the Indian legal fraternity owing to the constant demand of an Indianized system pertaining to arbitration through Law Commission’s 246th Report. While the project seems ambitious and promising, the system is still at a very nascent stage compared […]
Saloni Rani I. Introduction Digital Gold allows an investor to purchase and sell gold online without any physical visits. It has gained prominence in a very short period because it does not create any blanket ban on the quantity of gold to be purchased and most importantly, it saves time and efforts of investors. The […]
Vansh Manuja Introduction Gig workers, a significant part of Indias current economy with the growing popularity of quick commerce platforms are often neglected by the corporate house as well as the legislative. With around 77 lakh (7.7 million) workers were engaged in the gig economy in 2021 expected to expand to 2.35 crore (23.5 million) […]
Abhishek Nidasanametla When the Knock Comes: What India’s Competition Regime Isn’t Ready For In recent years, competition authorities abroad have started to treat ‘obstruction’ during dawn raids (“raid”) as a standalone infringement. Very recently, in Finland, the Market Court upheld a fine of EUR 1.5 million against Attendo Suomi after an employee deleted WhatsApp messages and […]
Lauren Prem I. Introduction Menstrual leave policy in short (MLP), a contemporary discussion, has been viewed by many legal practitioners, to take the form of a right. Prominent advocates throughout the country have associated the policy to derive its enactment force from article 14 of the Constitution which encapsulates the essence of treating equals equally […]
Aditya Jain & Ayushi Shukla Introduction The proportionality principle today forms an integral part of review jurisprudence around the globe, and India is no exception. Tracing its origin from the German Constitutional Courts in the 19th century, the principle was developed in the context of administrative law to regulate police action while dealing with individual […]
Vishnu Sharma Recently, the Bharatiya Nyaya Sanhita, 2023, introduced the provision of Community Service as a punitive measure for certain offences. It is a remarkable step; however, a catena of shortcomings and challenges lie on the path of its implementation. This blog undertakes to critically analyse the provision of Community Service in India. Introduction ‘Punishment […]
Rhea L Vinay Introduction ‘Citizenship,’ in India, has been awarded through Part II of the Indian Constitution and the Citizenship Act of 1955. While not ingrained as fundamental right under Part III of the Constitution, it has been recognized as a legal right/ claim conferred upon individuals that are deemed citizens of the country. It […]
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