Articles
Relevancy Of Assessment Year For Taxing Foreign Assets And Income Under The Black Money Act - A Legal Conundrum
While presenting the Union Budget in 2015, the then Finance Minister announced, that in order to evade taxes in India some people had stashed away their money outside India (which is commonly referred to as Black Money) and in order to curb this malaise a new legislation will be introduced to tackle the undisclosed assets and income of Indian citizens located outside India. To achieve this objective The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act (BMA) was...
Shattering The Glass Ceiling: A Tribute To Ruth Bader Ginsburg
“I ask no favour for my sex. All I ask of ourbrethren is that they take their feet off our necks.”Amit A. Pai[1] & Pankhuri Bhardwaj[2]The iconic and inspirational life and journey of Justice Ruth Bader Ginsburg has been well documented in several articles and books. The second woman to be elevated to the Supreme Court of the United States, she was a champion for the cause of gender equality through her career as a lawyer and a Judge. Having faced gender discrimination first hand, perhaps,...
Israel’s Judicial Reform Bill: A Threat To Judicial Independence & Democracy?
On February 20, 2023, two bills that aim to "overhaul Israel's judiciary" were approved by a vote of 63 to 47 in the 120-member Parliament of Israel, just barely after midnight. In the middle of continuous demonstrations in which tens of thousands of Israelis assembled on the streets and blocked highways heading towards the capital city of Jerusalem, the far-right government coalition's planned bills were approved in the first of three readings, while at the parliament, members of the ...
Environment Protection And Liability: The Offence Concerning Legalized Nuisance And Injustice
Needless to say, environmental law is a sort of a separate entity from the discipline of environmental justice. Environmental justice in itself an absolute meaningful directive to attend to the equitable development of humans as capital and as workforce irrespective of any kind of discrimination. Environmental Justice is defined as equitable exposure to environmental good and harm[i]. The Environmental Protection Agency defines environmental justice as fair treatment and meaningful...
The Competition (Amendment) Bill 2023: Will It Pass The Test Of Constitutionality?
On March 29, 2023, the Competition Law (Amendment) Bill, 2023, was passed in Lok Sabha. The aim of this bill is to make additional amendments to the Competition Law (Amendment) Bill, 2022, based on the recommendation proposed by the Standing Committee on Finance. The most crucial change that government has proposed is to increase the methodology for imposing penalties on the enterprises that engage in any such acts that contravene the provisions of the law. The legislation imposes a...
The Tale Of Separation Of Powers; Appointment of Election Commission
The Supreme Court of India (SC), in the case titled Anoop Baranwal v. Union of India, has directed a change in the appointment mechanism of the Chief Election Commissioner (CEC) and Election Commissioners (EC). The current procedure entails the President appointing the CEC on the aid and advice of the Council of Ministers. The SC has ordered that until the Parliament enacts a law in this regard, the CEC and ECs shall be appointed on the recommendation of a 3-member committee comprising of...
Can Trial Court Accept Evidence In Sealed Cover In A Criminal Trial?
Recently, the Hon’ble Chief Justice of India, D.Y Chandrachud, once again reignited the debate around sealed covers by denying to accept information in sealed cover note submitted by the Central Government in the matter relating to OROP. While the debate around the practice of acceptance of evidence in sealed cover has been a long existing one. This debate has been primarily focused on the practice as followed by the Hon’ble Supreme Court of India, resulting in a large amount of...
Small Shareholders Director Under The Companies Act, 2013
The concept of small shareholder director was introduced to safeguard the interests of small shareholders in a company. The appointment of a small shareholder director is a measure taken to ensure that the small shareholders of a company are adequately represented and to prevent the board of directors from taking any decisions that are detrimental to the interests of small shareholders. According to the Companies Act, 2013 small shareholders are those who have relatively less shares...
Critically Analysing The Interpretation And Application Of The Definition Of Pre-Packaged Commodity
The Origin of modern legal metrology can be traced back to 18th century France with the introduction of decimal metric system for trade. In 1875, Treaty of Meter was enacted to bring international uniformity and precision of standards of weights and measures. This also resulted in establishment of International Committee of Weights and Measures and the National Measurement Initiatives in the developed nations. Subsequently, in 1955, the International Organisation of Legal Metrology was...
Questioning State Is Not 'Anti-National' : Senior Advocate KV Viswanathan Writes About Law Minister's Comments
When India’s Union Law Minister describes retired judges in a rather harsh manner, it is something that cannot be taken lightly. For the Minister to label retired judges who question “state policies” as being “anti-India” elements is not just a case of a flawed understanding of concepts but also a matter of grave concern for citizens.The Minister’s parting shot, based on the erroneous assumption that certain judges are working against India and “will have to pay the price”, was not only...
Need For An Ethical Framework On Usage Of Generative AI In The Legal Realm
Generative AI chatbots, such as ChatGPT and Bing Chat, is one of the most remarkable advancements in the line of language processing applications. With an estimated user base of 100 million just two months after it was first launched, ChatGPT is also one of the most quickly adopted innovations in history. The alluring feature of generating detailed text outputs with nothing but a prompt or a gentle nudge in the form of a short text input has invited appreciation and provoked fear in equal...