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Taxation Cryptocurrency Bitcoin GST

Taxation of Cryptocurrency Under the GST Regime (Part I)

In this three-part blog , the author analyses whether cryptocurrencies can be taxed under the GST regime in India.
In Part I, the author explains the nuances of Blockchain, Cryptocurrency, and Bitcoins and further analyses the approach of Indian Regulatory bodies with respect to these virtual currencies.

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Surrogacy Law India

Surrogacy (Regulation) Bill, 2019: Is this the right time?

In this article, the authors study the recent Surrogacy Bill, 2019 holistically. They argue that the said Bill lacks inclusivity because it fails to consider the LGBTQ+ community. Further, the authors highlight other lacunae in the Bill which can be misinterpreted to the detriment of surrogate women or children.

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Taxation and Other Laws Amendment

Breaking down the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

Considering the current economic and socio conditions prevailing not only in India, but across the world, the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (“the Ordinance”) was promulgated in March, 2020 to provide certain relaxations in the provisions of the specified acts with respect to the time limits, compliances, waiving of penalties etc. In this post, the author highlights the main features of the Act.

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Transnational Data Laws Remote Sensing Satellite

Transnational Space Law in the 21st Century: What Laws Govern Data in Outer Space?

In this article, the author highlights the lacunae in traditional public international law with respect to data governance in outer space. To solve this issue, the author suggests reliance on the concept of ‘transnational law’ and states that surveillance by nations and data transfer by private entities should be governed through both private and public legal mechanisms.

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THE RELIANCE-FUTURE DEAL AND THE FUTURE OF RETAIL – KEY CONCERNS FOR COMPETITION LAW

In this post, the author analyses the recently concluded Reliance-Future Group Deal from a Competition Law perspective. In doing so, she looks at the applicability of the failing firm defence to the present deal and thereafter moves on to highlighting the future anti-competitive effects of the acquisition.

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Beirut_Blast_Lebanon_Dangerous_Cargo_Cleaning_

Management of Uncleared Hazardous Cargo in India: Have We Done Enough to Avoid Another Beirut?

In this post, the author analyses the management of uncleared hazardous cargo in India, in light of the recent accident in Lebanon. In doing so, the author examines the adequacy of current customs laws in dealing with the issue of unattended storage of dangerous materials and also provides certain solutions to address the problem.

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Corporate_Purpose

The Corporate Purpose Debate beyond the US

In this post, the author briefly compares the recent edition of the corporate purpose debate in the US, UK and Australia, and argues that rather than creating a big shift to stakeholder centric governance, these developments, at least in the UK and Australia, signify a focus on corporate culture and the relationship of company management with employees.

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Admissibility of Electronic Evidence

Mandating Certificates for Admissibility of Electronic Evidence under Section 65B of The Evidence Act

In this article, the author has evaluated the provisions regarding the admissibility of electronic evidence under Section 65B of the Indian Evidence Act, 1872. The author analyses the recent Supreme Court judgment of Arjun Khotkar v. Kailash Gorantyal which held that a certificate is ‘mandatory’ for admission of electronic evidence.

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