INSIGHTS

Introduction : The authority of income-tax officials to revisit a finalised assessment is among the most debated aspects of Indian direct tax governance. It lies at the crossroads of two conflicting public interests: the government's rightful desire to tax income that has not been assessed, and the taxpayer's equally valid desire for the finality and certainty of resolved cases. This tension is addressed in law through a framework of limitation periods and procedural protecti

Introduction : The Supreme Court of India, in a recent public advisory notice, cautioned people against one fraudulent website that was allegedly impersonating its official online portal and being used for targeted phishing. Lately, these kinds of scams have become a lot more common. In today’s age of the Internet, almost every business wants to increase its online presence in order to expand its sales and increase their goodwill. These scams, where the scammers create a fake

Introduction : The landscape of non-resident tax compliance in India has undergone a significant shift in 2026 with the implementation of the new Income-tax Act, 2025. Some notable change has been made for NRIs, foreign companies, and cross-border investors which is the replacement of Form 10F with Form 41 for the purpose of claiming benefits under Double Taxation Avoidance Agreements also known as DTAA. This update is effective from April 1, 2026 and aims to strengthen verif

Introduction : A building that is fully constructed is not, in the eyes of the law, a building that can be lived in. Between the last coat of paint and the day a family can legally move in stands a single, often-delayed document: the occupancy certificate. An occupancy certificate is issued by the local authority only after verifying that the building is actually fit for people to move into, with functioning fire safety systems, water supply and sewage connections, safe elect

Introduction : Data is increasingly becoming the main asset in a progressing share of mergers and acquisitions. Fintech platforms, health tech organisations, SaaS providers and e-commerce businesses are measured substantially on the power of the consumer, and behavioural and transactional data they hold, which makes the cybersecurity status of a target organisation inseparable from its monetary worth. The largely discussed Yahoo-Verizon exchange displayed consequences when a

Introduction : Domain names function both as technical addresses and as commercial identifiers. A name such as “brandexample.com” maUDRPy direct users to a website, distinguish an enterprise’s services and embody substantial goodwill. When another person registers a confusingly similar domain in bad faith, the dispute may require a remedy that is faster and more internationally effective than ordinary court litigation. The Internet Corporation for Assigned Names and Numbers (

Introduction : Digital access has transformed the relationship between copyright and public knowledge. Academic articles, books, films, music and software can be distributed globally at minimal cost through online platforms. The same infrastructure can also enable systematic reproduction and dissemination of copyrighted works without authorisation. The legal difficulty is most acute where a platform presents itself as a public-access project but is built around the unauthoris

Introduction : A domain name begins as a technical address, however, with the growth of online commerce, its legal and commercial function has expanded. A domain name may now identify the enterprise operating a website, distinguish its goods or services and communicate the goodwill associated with that business. This change explains why Indian courts have treated domain names as capable of receiving trademark protection. The relevant question is not whether a domain name was

Introduction : Online platforms frequently make content available without storing the relevant file on their own servers. A website may embed a video hosted elsewhere, display an image through an external URL, provide a hyperlink to an infringing page or redirect users to a third-party site. These technical arrangements complicate copyright liability because the platform may facilitate access without making a conventional copy of the work. The legal issue is whether such faci

Introduction : Intellectual-property assets can represent a company’s most important source of value. Patents may protect commercially successful technology, trademarks may embody years of consumer goodwill, copyright may subsist in software and databases, and trade secrets may contain the operational knowledge necessary to compete. Unlike machinery or land, these assets are intangible and their value often depends on continuing commercial use. When a company enters corporate

Introduction : A domain name is not merely an internet address. In online commerce, it can identify the business operating a website, distinguish its goods or services and carry the goodwill of an established brand. This commercial significance makes domain names vulnerable to deliberate misuse. Cybersquatting occurs when a person registers a domain name corresponding to a famous or distinctive brand, usually to demand money from the legitimate owner, divert traffic or exploi

Introduction : Digital art has expanded the creative economy by allowing artists to produce, publish and monetise work without traditional galleries or physical intermediaries. The same features that make digital art accessible also make it vulnerable to rapid copying. A work can be downloaded, altered, uploaded to a marketplace, used to train an artificial-intelligence system or printed on commercial products within minutes. Four forms of misuse are particularly significant