INSIGHTS

Introduction : A brochure is often the first document on which a homebuyer relies before paying booking money. Renderings of landscaped gardens, promised clubhouses, and the stated carpet area figures are often relied upon by buyers in deciding whether to purchase. When the delivered unit does not match the promised specifications - the swimming pool is gone, the 'sea-facing' view is blocked, or the carpet area is smaller than stated - the promoter is accused of false and mis

Introduction : Cybersecurity is now no longer an information technology (IT) issue, but a corporate governance and board accountability issue. A major incident in the cyber world can result in the ability to disrupt the business, loss of confidential or personal information, financial loss, loss of confidence in the market, and legal, contractual and regulatory exposure to a company. Rather than just a question of whether a company was attacked, the question is whether a comp

Introduction : India's online gaming industry has evolved from a mere pastime to a digital economy. This economy was valued at INR 232 billion in 2024 and is estimated to reach INR 316 billion by 2027. For decades, the Indian Judicial system has built a firm line between games of skill, where a player's capability determines the end result, where in games of chance, luck decides the end result. The Goods and Services Tax Amendment Act 2023 imposed 28% tax on the full face val

Introduction : In every discussion at the boardroom regarding artificial intelligence, the debate seems to end up at a crossroad. On the one hand, there is the need to embrace innovation, approve pilots, vendor agreements and experimentation to stay ahead of the curve. However, there is also a quiet, persistent concern about the risks and liabilities in case things go awry. This is especially so considering the risks that AI poses in terms of prejudice, brand damage and data

Introduction : A blockchain is the name of a digital ledger which safely and immutably records data in blocks which are connected in a chain. Since the data stored in the blockchain are immutable, all we have to do is to trust the data entrant. The blockchain technology is a new way of sharing data securely through computers and this is called “Distributed Ledger Technology”. The first implementation of the block chain was in 2009 in Bitcoin’s Public Blockchain. Blockchain te

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