PMLA: Turning safeguards on their Heads

In this post, the author has talked about the ever-prevailing issue of money laundering through the lens of the PMLA (Prevention of Money Laundering Act, 1992) by analysing the judgement given by the apex court in the case of Vijay Madanlal Chaudhary v Union of India and the court’s recent acceptance of a plea to review its judgement upholding the validity of these provisions that have been claimed to violate fundamental rights and liberties. Continue reading PMLA: Turning safeguards on their Heads

Supreme Court Settles Jurisdictional Conundrum for Appeals from ITAT Orders

In this post, the author analyses a recent judgment by the Supreme Court in which the bench resolved the dispute regarding the appellate jurisdiction of the High Courts under Section 260A of the Income Tax Act, 1961. Another issue that is addressed is the jurisdiction of the High Court following an administrative judgement transferring a case under Section 127 of the Act from one Assessing Authority to another Assessing Officer located in a different State. Continue reading Supreme Court Settles Jurisdictional Conundrum for Appeals from ITAT Orders

CCPA Service Charge Guidelines: The Need for Refurbishment

The CCPA, via its notice, dated 4th July 2022, issued various guidelines that barred the addition of service charges in the food bills of restaurants/hotels without the consent of the consumers. Consumer law is at a very nascent stage, despite the first Act coming over 30 years ago, and needs more attention from both the government and the legal fraternity. Continue reading CCPA Service Charge Guidelines: The Need for Refurbishment

HDFC BANK AND HDFC LTD MERGER: A COMPETITION LAW SCRUTINY

In this article, the author analyses competition law concerns raised by the aforementioned merger. It will be argued that the merger will allow HDFC Bank to use its dominant position in one market to venture into or protect another relevant market, in contravention of S. 4(2)(e) of the Competition Act, 2002 (hereinafter, ‘the Act’). Continue reading HDFC BANK AND HDFC LTD MERGER: A COMPETITION LAW SCRUTINY

Free-Freebies or Paid-Freebies: Who Pays for it?(Part-II)

In the part II of the article, the author discusses the lack of any judicial precedent regarding the distribution of freebies, which has prompted the political parties to misuse the lacuna that has been created. Political parties have much before the elections start promising various freebies to lure voters into voting for their parties and thus putting a huge burden on the State exchequer. The author concludes by suggesting ways through which the issue can be resolved. Continue reading Free-Freebies or Paid-Freebies: Who Pays for it?(Part-II)

Free-Freebies or Paid-Freebies: Who Pays for it?(Part-I)

In the part I of the article, the author discusses genesis of the idea of freebies in the mainstream Indian politics. The author discusses the relevancy of the same vis-a-vis the point of view of an ordinary voter in line with the burden of freebies in state exchequer. Continue reading Free-Freebies or Paid-Freebies: Who Pays for it?(Part-I)

Sticky post

Call for Entries: 10th RMLNLU-Nishith Desai Associates Conference and Legal Essay Competition on Intellectual Property Rights and Technology Law: Submit by 9 December 2022. (Extended)

The Journal Committee (“Committee”) at Dr. Ram Manohar Lohiya National Law University, Lucknow (“RMLNLU”), in collaboration with Nishith Desai Associates is organising the 10th edition of the RMLNLU International Legal Essay Writing Competition (“Competition”). Continue reading Call for Entries: 10th RMLNLU-Nishith Desai Associates Conference and Legal Essay Competition on Intellectual Property Rights and Technology Law: Submit by 9 December 2022. (Extended)

The Case for ‘She’roes in the Army: Unscrambling the Gendered Underpinnings through Babita Puniya

The Apex Court has unequivocally highlighted its quest to bid adieu to entrenched gender inequalities, especially the forms which stem from stereotypical notions. The author of this article analyses the landmark decision in Babita Puniya and inspects the gendered underpinnings of the ‘difficulties’ which are attributed to having women officers in command positions. Continue reading The Case for ‘She’roes in the Army: Unscrambling the Gendered Underpinnings through Babita Puniya

Breaching Proportionality, Tearing Constitutionality: The Privacy Concerns of the Criminal Identification Act, 2022

The authors in this article have analyzed the privacy concerns of the recently enacted Criminal Procedure (Identification) Act, 2022 by examining the said legislation by subjecting it to the “proportionality test” further drawing a comparison with the laws of the European Union and the United Kingdom. Continue reading Breaching Proportionality, Tearing Constitutionality: The Privacy Concerns of the Criminal Identification Act, 2022

THE LEGAL CONUNDRUMS INVOLVING TAXABILITY OF CARBON CREDITS UNDER SECTION 115BBG

A carbon credit certificate is a permit that allows an industry, that holds it, to emit a certain amount of carbon dioxide or other greenhouse gases with equal mass as that of carbon credits. Carbon credit trading has seen a surge in recent years as climate change continues to be one of the biggest international agendas. Judgements by different courts, including the Hon’ble Supreme Court, have so far failed the determination of the type of receipt that the transaction at hand would be encompassed. Continue reading THE LEGAL CONUNDRUMS INVOLVING TAXABILITY OF CARBON CREDITS UNDER SECTION 115BBG