INSIGHTS

Introduction : In 2021, an employee working in Italy was penalized for visiting websites unrelated to his duties because of reasons like "The computer is the company's computer, therefore we can monitor everything." But here emerges the issue: is such monitoring necessary, legal, transparent, and proportional? It is just one of the numerous instances in which monitoring of the employees has become extremely invasive due to technological advancements and remote employment. The

Introduction : Let’s consider the case of a foreign investor who invested in an Indian company prior to 1 April 2017 and aims to exit in 2026 via a restructuring. The investment was grandfathered, but it was unclear whether the subsequent transfer would be subject to the General Anti-Avoidance Rules (“GAAR”). The uncertainty was further compounded by the Supreme Court decision in the Authority for Advance Rulings (Income Tax) & Ors. v. Tiger Global International III, which co

Introduction : Imagine that there is a theft of your watch which cost you a fortune, so what will one do, he can go to police to register an FIR. Here the word theft is only used for tangible assets. So what will happen to the assets which are intangible? Suppose you made a very beautiful painting using your thought process, investing your time and money and someone took out a photo of that painting and recreated it in the same way and sold it without your consent. Basically,

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

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

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

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

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

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

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

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

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