INSIGHTS

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

Introduction : The notice of invocation under Section 21 of the Arbitration and Conciliation Act, 1996 ("Act") has always been a tricky one in the arena of Indian arbitration law as it falls somewhere between the strictures of procedure and the consent of the parties. The Section 21 notice is actually a formal step under the statute which will begin the formal proceedings of the arbitration, in particular the suspension of the Limitation Act 1963-time bar. Commercial litigant

Introduction : It’s 2026, and the way we live has been truly revolutionised by contemporary technology. We are surrounded by hundreds of these minuscule pieces of silicon holding billions of microscopic switches called transistors, which are present in virtually everything from your car, refrigerator and home appliances to your phone, your Wi-fi, the earphones you have plugged in and even the laptop you’re using to read this article. Considering that most of us cannot imagine

Introduction : In the contemporary integrated cyber supply chain and cloud workflows, media organizations and production houses are the primary targets of digital blackmail. A data breach in M&E can put a company's most prized possession - intellectual property - at stake. In other industries, such as the healthcare sector, data breaches are mostly personal information. Whereas in the M&E sector, unreleased movies, proprietary algorithms, and celebrity contracts can be prompt

Introduction : The assignment of leasehold rights of the industrial plots has been a highly debatable issue under the Goods and Services Tax regime in India. Across India the State Industrial Development Corporation allots industrial plots through long-term leases, typically for 30 years or more rather than a sale. Generally two types of transactions arise from it; First, the primary allotment of the lease by the State Corporation and Second, the secondary assignment of the l

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