ArchiveAugust 2018

Accounting for a Brief Stint of Unconstitutionality: Equalisation Levy Fixed by GST

[Debarshi Chakraborty is a 3rd year B.A., LL.B. student at National Law University Odisha] Considering the potential of the booming digital economy and the fast expanding nature of its business operations, it is essential to address the challenges extensively, particularly in terms of taxation of digital transactions. In addressing such challenges, and in keeping abreast with the emerging global...

Cryptocurrencies: Their Nature and Prospects for Taxation – Part 1

[Anirudh Singh is a 4thyear B.A LL.B (Hons.) student at NALSAR, Hyderabad] Cryptocurrencies have gained significant prominence in the market since the inception of “Bitcoins”. (In this post, Bitcoins and cryptocurrencies are treated interchangeably for the sake of simplicity).  The popularity of Bitcoins can be estimated from the fact that upon its introduction in 2009 the value of one Bitcoin...

The Data Protection Report: Protection or Protectionism?

[Varnita Singh is a 4th year B.Sc., LL.B. (Hons.) student at Gujarat National Law University in Gandhinagar] After much anticipation, the Data Protection report (Report) and draft Personal Data Protection Bill, 2018 made by an expert committee under the chairmanship of Justice B.N. Srikrishna was presented to the Ministry of Electronics and Information Technology on 27 July 2018. The Report is a...

Google “Search Bias” Case: A Law and Economics Analysis

[Madhavi Singh is a is a 5th year B.A. LL.B. (Hons) student at National Law School of India University, Bangalore] Google has in many parts of the world faced allegations of abuse of dominant position for several practices. This post is limited to the Google “search bias” case before the European Commission (EC), the Federal Trade Commission (FTC), and the Competition Commission of India (CCI). I...

Demystifying the Arbitrability of Patent Disputes in India

[Prarthna Bathija is a fifth year B.A. LL.B. (Hons.) student, and Apoorv Madan a fourth year B.B.A. LL.B. (Hons.) student, at Jindal Global Law School, Sonipat] The Booz-Allen Case and Conceptual Jurisprudence Relating to Arbitrability of Disputes In the landmark case of Booz-Allen Hamilton v SBI Home Finance (“Booz-Allen”), the Supreme Court summarised the conceptual jurisprudence relating to...

Analysing Some Insider Trading Implications For M&A Transactions

[Priya Garg is a 5th year student at West Bengal National University of Juridical Sciences (WBNUJS), Kolkata] Consequences of Creating the Due Diligence Exception to the Bar on the Communication of UPSI For the first time, under regulation 3 of the SEBI (Prohibition of Insider Trading) Regulations, 2015 (“PIT, 2015”), communication of unpublished price sensitive information (“UPSI”) per se has...

Proposed New Regulatory Framework for Delisting Companies

[Manal Shah a 4th year student pursuing B.A. LL.B. (Hons.) with specialization in Corporate Law from the National University of Advanced Legal Studies, Kochi] Introduction The delisting process is presently regulated by the Securities and Exchange Board of India (Delisting of Equity Shares) Regulations, 2009 (‘Delisting Regulations’). The Securities and Exchange Board of India (‘SEBI’) on 26 July...

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