INSIGHTS

Introduction : Corporate share buybacks have become one of the most scrutinized tools of tax policy in India, and the Finance Act, 2026 marks the third significant change in their taxation since 2019. Under Section 115QA, buybacks were taxed at a flat rate for the company and this income is tax-exempt for the shareholders. The Finance Act, 2024 has abolished this company - level levy and treated the whole buyback proceeds as deemed dividend in the hands of the shareholders. T

Introduction : The RERA Framework The Real Estate (Regulation and Development) Act, 2016 (RERA) makes a significant shift in the regulation of India's real estate sector. Before the act, homebuyers often have to face delayed possession, diversion of project funds, and misleading commitments by developers. To address these concerns, the Act introduced several safeguards which aimed to make the market more transparent and accountable. It standardised the measurement and disclos

Introduction : The Supreme Court of India is currently deciding a major legal issue that deals with exercising patent rights in a way that contributes to an unfair business practice. This situation occurs between new ideas via innovation with keeping the market fair through rules. Recently, in the matter of Competition Commission of India v. Swapan Dey, the Supreme Court stepped into this matter to solve this and determine whether the national chief market watchdog, the Compe

Introduction : A company incorporated and registered under the Companies Act, 2013, acquires the status of a separate legal entity. In the eyes of the law, it is an artificial person having a separate legal personality from its shareholders, meaning a company has the power to sue and be sued in its own name. When a company defaults, the members are not personally liable for the injury caused. However, in certain circumstances, the law holds its members personally liable, wher

Introduction : The growth features of the startups are agility and innovation. They can bring in contractors or other specialized vendors to get the engineering done, which can result in rapid expansion, cost savings and the access to specialized skills. But when this topic of ownership of IP raised in collaboration brings up the question: who's responsible for the IP developed as a partnership? Owning the invention is not just something legal, it's the core that makes the st

Introduction : Telemedicine practices have seen an enormous increase in their implementation in India in recent times. Virtual consultations gained traction during the COVID -19 pandemic, and have since continued to be an essential part of the healthcare framework. Today, many telemedicine platforms do not just connect patients with duly registered practitioners but allow users to conduct online consultations, receive e-prescriptions, maintain medical records, and book appoin

Introduction : The most significant asset for any company, in the knowledge governed economy, is human capital. The loss of key employees not only leads to talent loss but also diverts customers in a direction away from the company. Originally, a lot of emphasis was put on non-compete clauses to defend their presence in the market post the termination of key personnel. However, with a strong statutory and judicial response towards such non-compete clauses, the evolved mechani

Introduction : Refurbished goods lie between the ordinary resale of genuine goods and counterfeiting. An authentic item might go back into commerce after laboratory testing, reconditioning, software updating, remanufacture, rebranding, and a new warranty. Trademark law safeguards source-identifying signs, but generally does not give owners indefinite monopoly over all subsequent sales. This arose in the context of the end of life hard drives manufactured by Western Digital an

Introduction : Cloud computing has fundamentally transformed the manner in which businesses procure computing resources. Instead of purchasing and maintaining physical servers, enterprises increasingly subscribe to Infrastructure-as-a-Service (IaaS), Platform-as-a-Service (PaaS), managed hosting, colocation facilities, and other cloud-based solutions offered by multinational service providers. While these arrangements improve operational efficiency and scalability, they simul

Introduction : On AO3 right now, there are thousands of stories being built around Sherlock Holmes, Jane Austen's Elizabeth Bennet, and half the Marvel roster, written by fans who own none of the source material. On Wattpad, Indian readers do the same thing with Chulbul Pandey from Dabangg, Bajirao from Bajirao Mastani, and the extended universe of Yash Raj Films. Both sets of writers are doing something identical: borrowing a character someone else invented and taking it som

Introduction : Speed, affordability and finality are supposed to be the bedrock of commercial arbitration. When companies choose alternative dispute resolution over traditional litigation, they do so mainly to avoid the slow pace of the court system. In India however, a critical flaw in the statutory scheme often undermines this exact purpose. For instance, a situation where an arbitral tribunal issues a well-researched commercial award that happened to contain small, easily

Introduction : The verdict delivered by the Chief Judicial Magistrate, Central District, Delhi in State v. Satish Gupta & Anr. offers a careful reminder of the limits of Enforcing criminal remedies against Intellectual property Infringement. The accused Vinod Rathore and Satish Gupta were charged under Section 63 and 65 of the copyright Act and Section 103 and 104 of the trademark Act because automotive parts allegedly bearing the marks of Tata, Bosch and Kirloskar were seize