INSIGHTS

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

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

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

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

Introduction : Every product begins as an idea, but not every idea gets the rights of invention. After the prototype and before the product is on the store shelf, there is a very important step that gets little attention. The problem is that products are created, tested, produced, and developed in terms of all marketing activities by the company but the role of patent policy is often taken into account just at the stage when the product is going to be sold. But the delay in f

Introduction : A new tax era has begun which came into force from April 1, 2026, notified by CBDT making the most significant overhaul of direct tax in over six decades. A lot of changes have been introduced and many are kept the same just by changing sections. The new Act emerged as a restructured statute built around a single, simplified idea “Tax year” in place earlier confusing Introduction terms Like “previous Year” and assessment Year” that have been in the system for

Introduction : Consumer commerce has undergone a transformation in India due to the growth of online marketplaces, and the e-commerce market is expected to reach a value of US$90 billion in 2025 and US$250 billion by 2030. Issues such as receiving faulty products, fake reviews, counterfeit items and delayed refunds can impact large numbers of consumers in one fell swoop as millions of people increasingly go online to shop. When consumer harm is systemic, not individual, quest

Introduction : Interim measures under Section-9 of the Arbitration and Conciliation Act, 19961 are significant in safeguarding the interests of the parties concerned during the pre-arbitration stage or during the arbitration proceedings. This is because the parties involved in a commercial dispute usually seek assistance from the court when they need urgent protection regarding their assets, for keeping the matters in status quo, or avoiding any irreparable damage till the da

Introduction : If you have ever found yourself in the uncomfortable position of explaining to a client why the tax authorities wanted to treat a seemingly innocuous long term lease assignment as a taxable supply, you are in good company. Developers have been complaining, and quite rightly so, that the assignment of long-term leasehold rights in industrial plots (GIDC land allotments in Gujarat, MIDC plot allotments in Maharashtra and similar rights in other states) have been

Introduction : India's semiconductor ambition has entered a new phase. With the Government of India approving India Semiconductor Mission (ISM) 2.0, backed by an overall outlay of approximately ₹1,27,500 crore (US$15.3 billion), the discussion has shifted from whether India can build a semiconductor manufacturing ecosystem to where the investments are actually flowing and which technology segments are expected to benefit the most. While much of the media attention continues t

Introduction : What if you could witness the famous Indian victory over the ‘unbeatable’ West Indies in the 1983 World Cup final in a completely different way? Ultra-High-Definition streaming quality, multi-angle synthetic replays, virtual camera movements that never existed, and commentary from your favourite modern-day commentators. Surely an exciting prospect, right? Synthetic Broadcast Replays, a technological extension of ‘synthetic broadcasts’ originated in Australia in

Introduction : Creativity is often built upon already existing works in this digital age. Modern expression frequently borrows from original content, be it from memes and satire to parody videos and remixed songs. No matter how transformative and socially valuable these uses can be, they raise a critica; legal question which is: where does inspiration end and infringement begins. The rights of copyright holders with the public interest in free expression and creativity is bal