Featured Posts

2. Analysis Block Assessment Scheme under the Finance No. 2 Act 2024

Evolving Framework of Block Assessment: A Comparative Analysis of Old and New Provisions in Finance Act 2024

/ Blog, Featured Posts /

Introduction Block assessments are specific measures outlined in the Income-tax Act aimed at taxing undisclosed income discovered during search and seizure operations. The reintroduction of block assessments in search cases under the Income Tax Act, effective from September 1, 2024, marks a significant shift in the management of undisclosed income identified during these operations. The […]

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Necessity to arrest and Interpretation of section 19 of PMLA

/ White Collar Crimes, Blog, Featured Posts /

Introduction  Section 19 of the Prevention of Money Laundering Act (PMLA) has generated significant controversy, particularly in the wake of the arrest of Mr. Arvind Kejriwal. This provision empowers officers of the Enforcement Directorate (ED) to arrest individuals if, based on material in their possession, they have a “reason to believe”—with the reasons recorded in

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CYBERSQUATTING: DIGITAL INDIA AND GLOBAL POLICY

/ Featured Posts, Blog, Law and Policy, Web3 /

Introduction On August 28, 2024, the Competition Commission of India (CCI) greenlit an $8.5 billion merger between Reliance’s Viacom 18 and Walt Disney’s Star India media assets, an agreement pending for over six months. The hurdle came to light when, halfway through this deal, a Delhi-based developer had earlier anticipated the possible merger and registered

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Bridging Regulatory Gaps for PwDs in Data Protection Rules 2025

/ Blog, data protection, digital, Featured Posts /

Introduction The much awaited draft Digital Personal Data Protection Rules 2025 (“DPDP Rules”) have been finally released for public consultation by the Ministry of Electronics and Information Technology (“MEITY”). There are several issues lawyers and activists are flagging on the implementation and clarity of specific rules read with the Digital Personal Data Protection Act 2023

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Advertising Games of Chance: Legislative Gaps in India’s Gambling Laws

/ Blog, Featured Posts, Gaming Law, Online Gaming /

Introduction From its very first mention in the oldest text in the Indic civilization, the concept of gambling has been looked upon as one that swallows people into the throw of dice, ruining not just their lives but the lives of those around them. Modern India has since then continued the stigmatization of the vice.

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A Case for Reservation on Economic Basis

/ Blog, Constitution, Constitutional Law, Featured Posts /

Introduction Recently, in a poll conducted by Reuters, experts and policy makers expressed their low confidence in the possibility of India tackling its mushrooming economic inequality any time soon, despite the ‘roaring GDP growth.’[1] The poll has brought to the notice, the need to take concrete steps to reduce the economic inequality in the country.

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Between Love and Law: A Call to Rethink Statutory Rape in India

/ Supreme Court, Blog, Criminal Law and Justice, Featured Posts, Human Rights, India, Socio-Legal /

Introduction The recent ruling by the Bombay High Court, declaring that sex with a minor wife below the age of 18 years constitutes rape regardless of consent is a pivotal moment of India’s statutory rape jurisprudence. This judgment aligns with the Supreme Court’s landmark decision in Independent Thought v. Union of India (2017) (“Independent Thought case”), that

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Red Flags in the Green Channel Route

/ Featured Posts, Blog, Competition Law, Mergers and acquisitions /

Introduction In 2019, the Green Channel Route (“GCR”) was introduced in Reg. 5A of the Competition Commission of India (“CCI”) (Procedure in regard to the transaction of business relating to combinations) Regulations, 2011 (“Regulations”). It is an automatic system of approval for combinations, where parties need not endure the mandatory 150-day waiting period before consummating

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India’s Draft Data Protection Rules 2025: An analytical primer of what lies ahead in the Indian Privacy Paradigm: Part II

/ Privacy, Blog, data protection, digital, Editorial Board Post, Featured Posts /

Introduction  The introduction of the Draft Data Protection Rules 2025 (“Draft Rules”) under the Digital Personal Data Protection Act, 2023 (“DPDPA”) marks a significant step in India’s data protection journey. In the previous part of the article, we looked at the provisions and rules related to the protection of Children’s Data, intimation of personal data

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India’s Draft Data Protection Rules 2025: An analytical primer of what lies ahead in the Indian Privacy Paradigm: Part 1

/ Privacy, Blog, data protection, digital, Featured Posts /

Introduction The Draft Digital Data Protection Rules, 2025 (DPDP Rules), enacted under the framework of the Digital Data Protection Act, 2023 (Principal Act), signify a landmark shift in India’s approach to digital privacy and data governance. These rules offer a structured mechanism for addressing contemporary challenges, particularly in the domains of children’s data, breach management,

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