Introduction Novel accountability and liability questions, as the rise of Artificial Intelligence (AI) becomes a new reality, have become important issues to be addressed. One such possibility lies in the area of taxation. Numbers, Data, Filing, and Compliance are a few of the myriad terms when one talks about taxation, coincidentally, most of them collide […]
To Err Is Robot: Liability When AI Gets Taxes Wrong Read More »
Introduction Recently, approximately 1.5 million regular users of the mental health chatbot ‘Woebot’ were confronted with the platform’s termination. Founder Alison Darcy cited regulatory hurdles coupled with the immense disparity between the pace at which Artificial Intelligence (“AI”) and legal frameworks are evolving as reasons for Woebot’s discontinuation. While accessibility and timely responses are being
Introduction A major development in the battle between shadow libraries like sci-hub and libgen (the ‘pirates’ of academia) and academic publishers like Elsevier came when the Delhi High Court (‘DHC’), in late August 2025, ordered in Elsevier Ltd. v Alexandra Elbakyan CS(COMM) 572/2020 the blocking of sci-hub and its mirror sites citing non-compliance with its
The mistake committed in Anjum Kadari The SC discussed secularism in the constitutional context, and Article 28(1).[1] It cited Aruna Roy, and DAV College to lay down a distinction between ‘religious instruction’ and ‘religious education’.[2] It stated that Article 28(1) does not prohibit imparting ‘religious education’.[3] Additionally, it relied on St. Xavier’s to declare that
Introduction The Supreme Court (“SC”), in Anjum Kadari v. Union of India (“Anjum Kadari”), upheld the constitutionality of the Uttar Pradesh Board of Madarsa Education Act 2004 (“Act”), overturning the decision by the Allahabad High Court (“HC”) in Anshuman Singh Rathore v. Union of India (“Anshuman Rathore”) which had found the Act violative of Article
INTRODUCTION Indian criminal jurisprudence has experienced a drastic change following the introduction of Bharatiya Nyaya Sanhita (BNS) from the Indian Penal Code (IPC) on 1st July 2024. One such inclusion experienced is Section 69 of Chapter V of the BNS. Recently, a cricketer was booked under Section 69 of the BNS, charged for ‘offence against
CONSENT, DECEIT, AND THE LAW – REIMAGINING SECTION 69 OF BNS Read More »
Introduction – Rising Phoenix Companies in India When a new company emerges from the ashes of a failed predecessor with the same controllers and operations, this activity is called the phoenixing of companies. The same directors and shareholders who were involved in the failed version of the company participate in the phoenix process, and they
COMBATING ILLEGAL PHOENIXING: INDIAN LAWS AND REFORMS Read More »
The NCLT Mumbai Bench’s Ruling in Diven Dembla v. Precision Rubber Industries (2025) Reasoning and Doctrinal Soundness The Tribunal based its conclusion on a chain of authorities, citing: A. Sivasailam, Suryakant Gupta and Ravi Raj Gupta as aligning with the principle that Section 299 (and by parallel Section 184) is not infringed if “other members of the
Introduction A statutory duty on company directors to disclose personal interests to their board is imposed via Section 184 of the Companies Act, 2013. A disclosure rule that has its lineage in Section 299 of the erstwhile Companies Act, 1956. This article traces the origins and evolution of that disclosure duty from the 1956 Act
INTRODUCTION The asset management industry is undergoing a regulatory rethink, which aligns with the SEBI’s broader aim of ease of doing business. The recent SEBI consultation paper dated 7 July 2025, on review of permissible business activities of the asset management companies (AMCs) provides a liberalised view by broadening the ambit of permissible business activities
BETWEEN FREEDOM AND CONTROL: SEBI’S REFORMS FOR ASSET MANAGEMENT COMPANIES Read More »
