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Privacy Law Taxation Technology

Digital Trust as Public Infrastructure: Reconciling India’s Financial Inclusion and Tax Formalization Goals

Keshav Maheshwari Introduction: A Crisis of Confidence in a Cashless Revolution India’s Unified Payments Interface (UPI) stands as a monumental achievement in public digital infrastructure, a system that has dramatically lowered transaction costs and brought millions into the formal financial fold. However, a recent and unforeseen development threatens the very trust upon which this revolution […]

Categories
Constitutional Law

Dworkin’s Herculean Theory: Determining The Binding Force of Menstrual Leave Policy

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 […]

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Competition Law Uncategorized

THE SWISS CHALLENGE METHOD: A DOUBLE-EDGED SWORD IN PUBLIC PROCUREMENT

Swedha Prakash I. Introduction Large-scale infrastructure projects are becoming increasingly significant, driven by government efforts to boost the economy, such as the National Infrastructure Pipeline (“NIP”), which has allocated an ambitious ₹108 trillion for various projects. Public-Private Partnerships (“PPP”s) have played a crucial role in this commitment to building a strong foundation for sustainable growth […]

Categories
Criminal

To Bail Or Not To Bail: Conundrum of Section 45, PMLA

Nachiketa Narain & Aredla Praneet Reddy Introduction “Bail is the rule, jail is the exception” is what the division bench of the Supreme Court of India (SC), ruled in Prem Prakash v. Union of India (Prem Prakash) pertaining to bail provision under Prevention of Money Laundering Act, 2002 (PMLA).  It is pertinent to note that […]

Categories
Criminal

Cross – Jurisdictional Analysis of Deferred Prosecution Agreements

Divyam Shresth Sinha Introduction Criminal prosecution of a big corporation results in profusion of problems in the economic landscape of a country. Therefore, countries worldwide are willing to enter into Deferred Prosecution Agreements (DPAs) with these corporates. Various countries follow different approaches in their DPA regime. The present paper briefly analyzes the DPA regimes across […]