top of page

INSIGHTS
Search


Tax Consequences Of Carbon Credits In India And Abroad
Introduction : Carbon credits are essentially certificates that represent one tonne of greenhouse gas emissions either avoided or removed. They're bought and sold on carbon markets — some government-run, like the EU ETS, others voluntary — and they work a bit like shares in a company: instead of a right to profits, you're trading a right to emit (or a right to claim you've offset emissions). And just as trading stocks can trigger tax liabilities, trading carbon credits should
6 hours ago12 min read


Designs Act Reforms and the Future of GUI Protection in India
Introduction : If you open up any banking app, a designer will have made numerous visual decisions along the way for example, where the icons are placed, what the transition effects look like, and how the colour scheme directs the viewer's attention. Just as carefully as one would shape the curve of a car's dashboard, these design choices were made, yet Indian law dealt with them in a different way. Section 2(d) of the Designs Act, 2000 only covered physical "articles", which
11 hours ago8 min read


Maintenance Charge Litigation After Possession: Legal Framework, Judicial Trends, and the Charge-Audit Mechanism
Introduction : The execution of conveyance deed by promoter and handing over of possession marks the real estate project’s transition from construction to operation and maintenance phase. However, for a considerable number of urban home buyers, getting possession is far from the end of troubles as they face prolonged litigation against real estate developers for disputes on post-possession maintenance charges. The home buyers’ association members identify the post-possession
1 day ago8 min read


Foreign Remittance Reporting and Tax Mismatch Notices
Introduction : Thousands of students, professionals and families in India send money overseas annually to pay for tuition fees, living costs, medical care, investments, or to support family members. Remitting money abroad is not only a banking transaction, but also a reportable event under the Indian tax and foreign exchange law. The banks have the ability to withhold tax at source on such remittances and Income Tax Department is also receiving the details of such remittances
1 day ago12 min read


Copyright Rhetoric in the Age of AI
Introduction : A prominent debate among the legal circles today is the recognition of AI-authorship and copyright infringements, especially in the context of artworks. The use of ChatGPT to create Ghibli-style images has fueled these concerns, with many people questioning the legal and ethical consequences. The intersection of AI and copyright policies and the corresponding ownership titles helps us reflect on the fundamental roots of the present legislative framework and the
1 day ago6 min read


Patent Ownership in Employee Inventions: Drafting Assignment Clauses That Survive Audit and Litigation
Introduction : While the value of a patent is in its utility, it cannot have any value if there is no certainty of ownership. Corporate patent portfolios are overwhelmingly based on employee-invented inventions, and so are the disputes that arise years later, which are not about the merit of the invention but about who owns it. While there is a vesting rule for copyright in several jurisdictions that works created in the course of employment vest in the employer, there is no
2 days ago9 min read


Consequences of Failing to Submit a Complete Information Disclosure Statement : Legal Risks, Patent Validity, and Post-Filing Remedies
Introduction : The patent system is designed to reward innovation by granting inventors exclusive rights over their inventions for a limited period. This way, inventors are meant to reveal all their inventions completely so that technological information is publicly known in the long run. This combination of exclusive rights and full disclosure constitutes the basic principle of patent law. To maintain the integrity of the patent system, patent applicants and those who prosec
2 days ago7 min read


Doctrine of Election After Kabra: Why Choosing RERA Now Forecloses the Consumer Forum
Introduction : Home buyers in India had a choice as to whether to file a dispute against errant builders in the state Real Estate Regulatory Authority (RERA) or the consumer forum. They could not have both as simultaneously as one venue would bar them from using the other. However, the Supreme Court in M/s Kabra and Associates & Ors. v. Rekha Rajkumar Hemdev & Ors has made the choice of either the RERA or the consumer forum a potentially crucial one as it sets out its impact
2 days ago7 min read


Buyback Taxation After Budget 2026: What Promoters Need to Know
Introduction : One of the most common corporate structures for repatriating excess cash to shareholders and reallocating the company's capital structure is the share buyback. One of the common reasons for buybacks is to boost the earnings per share, optimize the capital structure, create shareholder value or to reduce promoter shares. In contrast to dividends, buybacks provide shareholders with greater flexibility in capital distribution, in that the buyback allows the shareh
3 days ago6 min read


Patentability of Climate-resilient Agriculture tech in India
Introduction : Climate Change Driving Agricultural Innovation India's agricultural sector is locked in a fierce, daily battle against a shifting climate. Over 150 million smallholder farmers’ livelihood is in danger due to these unpredictable monsoons and intense heatwaves. With roughly 51% of India’s net sown area entirely dependent on rainfed farming, inconsistent weather patterns which directly impacts the retail food inflation and put vital staples at risk. The National I
3 days ago7 min read


Can a Project Be RERA-Registered and Still Face Consumer Claims? Mapping the Overlap Between Regulatory Compliance and Consumer Forum Jurisdiction
Introduction : The Real Estate (Regulation and Development), Act,2016 was formulated with the aim of bringing in transparency, accountability and timely completion of projects which has not been achieved over the years because of delays in possession, misuse of funds and standard contracts. Hence, upon reading the provisions of RERA, the first conclusion that arises in the mind is that, on proper registration of the project with the authority, the developer is shielded from a
3 days ago10 min read


Design Protection for Luxury Packaging and Unboxing Experience
Introduction : Today, product packaging has become an integral part of brand equity in the modern haute couture, fine jewelry and high - end consumer electronics market. The contemporary luxury customer not only buys an object, but a tactile ritual. Sensory customer journey, also known as the "Starbucks Experience," is a term that has been popularized worldwide. It's meticulously designed to create the 'unboxing experience'. Luxury packaging architecture is art and commercial
4 days ago12 min read
bottom of page
