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Opinion & Analysis

V. Lakshmikumaran On Budget 2023: Bringing Certainty On Interpretational issues Under Tax Law Is Crucial

It is high time to re-introduce an objective Advance Ruling mechanism for Income Tax, at least, to have tax certainty on high-value commercial transactions says top tax lawyer V. Lakshmikumaran, Founder and Managing Partner, Lakshmikumaran and Sridharan

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Convictions For Corruption Are Possible Even Without Direct Evidence Of The Bribe-Giver Says SC

While relying upon such circumstantial evidence, a note of caution may be added. Corruption charges are not necessarily proved merely by the recovery of tainted money from a public officer.

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Union Budget 2023: Will The Government Strike A Balance Between Welfare Spending And Tax Augmentation

2022 was an eventful year in the nation’s bid towards becoming an economic superpower and saw India surpassing the United Kingdom's GDP. I expect that an outward external approach would mean relaxation and reforms to attract foreign investors, including simplifying a complex capital gains tax struct

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Explained: Why Did Bombay HC Call Chanda Kochhar's Arrest Illegal?

"Non-compliance of the mandate of Section 41(1)(b)(ii), Section 41-A of Cr.P.C will ensure the benefit of the petitioners, warranting their release on bail", the Bombay High Court said.

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Sister Ships, Associate Ships and their Arrest For Maritime Claims

The concept of sister ships and associate ships is now well incorporated in Indian law. Therefore, it is important for a claimant to know that in case it has any claim against a foreign ship, which is not within the territorial jurisdiction of India say authors Krrishan Singhania, Founder and Managi

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2022: A Watershed Year For Criminal Justice System

The journey towards criminal justice is ever-evolving and I see this quest of the Apex Court to improve the criminal justice system in India to be carried forward in 2023 as well.

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Important Developments In The Indian Cyberlaw In 2022

What India has done in terms of mandatory reporting of a data breach is nothing, other countries have already done the same. However, trying to enforce the same in the context of the Indian cyber legal ecosystem itself presents a huge number of new legal challenges. In the absence of a dedicated law

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Resolution Of The NPA Problem Through IBC

The successful impact of IBC has been evident with the jump in India’s rankings in World Bank’s Index on Ease of doing business, where India now stands at 63, a massive improvement from 130 in 2016.

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How Can India Implement Public-Private Partnership As A Means To Tackle Digital Piracy

Public-private partnerships have emerged as an effective means to tackle digital piracy and are increasingly being implemented globally to dismantle pirate operations and enforce intellectual property rights. Brazil’s recent “Operation 404” campaign is one such success story of a cross border public

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AIIMS Ransomware Attack: A Wake-Up Call For India

Hopefully, the AIIMS ransomware attack could shake India out of its deep slumber and propel the Indian nation to work as a holistic unit to deal with the emerging challenges of ransomware and increasing cyber security breaches with each passing day says Dr Pavan Duggal, Advocate, Supreme Court of In

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