INSIGHTS

Introduction : Employee Stock Option Plans (ESOPs) are becoming an increasingly important part of the remuneration package in the start-up and technology sectors in India, as they provide employees with compensation that depends on the company's value. Unfortunately, ESOPs are also a very illiquid form of asset unless the employees are able to convert their paper gains into cash through a liquidity event. The primary liquidity options for private companies before their initia

Introduction : Startup founders and their advisors have been grappling with the implications of changes in DPIIT recognition rules during the first half of 2026, seeking to understand both what has changed and what has not. According to the notification dated 4 February 2026, the turnover threshold for recognition as a startup has been doubled, which is positively received by the growth-stage companies. However, the turnover thresholds applicable to claiming tax holiday under

Introduction : A historic transformation has taken place in the Indian economic sector after six decades. India has entered into the new regime of direct tax laws. The Income Tax Act, 2025 is a specialised law that governs the income taxes in India. It is the fundamental statutory legislation that empowers the Central Government to regulate and supervise the collection of taxes levied on individuals, business or institutional entities in the economic sector. The Income Tax Ac

Introduction : The move from traditional retail stores to online retail has also seen the shift of counterfeit trade in the same way. Counterfeit items have taken on a new lease of life on the internet, appearing for sale next to genuine products on platforms including Amazon, Flipkart, Meesho, and other international online shops like AliExpress and Shein, often misguiding the consumer until their product arrives. Back in 2025, Amazon’s Truthful Shopping Experience Report in

Introduction : Arbitration has become the preferred means of resolving business disputes in India, at least in part because it offers a final, confidential, and fast forum for resolving disputes where traditional civil litigation often falls short. Parties spend time and money negotiating arbitration agreements because they wish to bypass the lengthy corridors of the court system. However, there is a fundamental question in every arbitration that must be answered: when and ho

Introduction: The Evolution of User Interfaces from Functional Code to Aesthetic Asset Historically, the legal and technological views of User Interfaces (UIs) were created by a purely functional paradigm. In the early days of computing, the interface was simply a utilitarian medium; several command-line prompts were used to connect the human mind to the machine. However, the fundamental shift towards Graphical User Interfaces (GUIs) has changed how we think about UIs. Today,

Introduction : Picture this. A marketing staff member writes a presentation for a new product launch that takes him 3 weeks to create. She uses a personal laptop, uploads drafts to a personal Google Drive folder, uses an AI writing assistant to review drafts and sends versions to colleagues for their feedback via WhatsApp. Six months later, she starts working for a competitor. Now, her previous employer claims the ownership of the presentation. But, she argues that it was don

Introduction : The real estate industry is growing at a rapid pace in India, and the sector is poised to play a crucial role in the nation’s economic development and urbanization in the years to come. Joint Development Agreements (“JDAs”) have become increasingly popular as urban land becomes more and more limited, whereby landowners contribute their land and developers commit to construction and the execution of the project. In recent years, however, the use of JDAs has give

Introduction : The way people purchase and sell high-end goods has been revolutionized by the global luxury resale market. High-end watches, clothing, accessories, and handbags are no longer limited to upscale boutiques; instead, they are increasingly traded on online resale platforms that guarantee sustainability, affordability, and authenticity. These platforms have made luxury goods more accessible, but they have also created complicated trademark problems, especially when

Introduction : Consider using social media and listening to someone who has the voice, the cadence, the style of Taylor Swift and endorsing a product that she never used or a song that she never wrote. Millions listen, share and believe it. Days later, one finds that the whole audio was created by AI, without any recording, no studio, no contract signed. So, the question is if no original Taylor Swift recording was copied, then what is being infringed? In January 2024, sexual

Introduction : Regional Handicrafts in India embodies a blend of cultural heritage and traditional knowledge passed through the generations. These crafts are often deeply rooted in the customs, and geographical characteristics of a particular region. The rapid expansion of the digital and e-commerce market has transformed the commercial landscape along which these goods circulate. The rise of e-commerce platforms, social media channels, websites, and other online marketplaces

Introduction : Social media has changed the relationship between people and brands. A decade ago, brand engagement was largely driven by purchasing products through advertisements or recommendations from trusted people. Today, consumers actively participate in shaping and promoting a brand's identity through memes, digital illustrations, aesthetic edits, social media pages and other countless forms. These creative spaces, commonly referred to as fan- created brand communities