How Business Transfer Agreements Can Cost Big On Stamp Duty

Imagine signing a single document, a Business Transfer Agreement (BTA) only to discover, it could cost you a fortune in stamp duty or save you same, depending on a few carefully chosen words. In India, where state to state stamp duty laws differ greatly, the line separating a basic agreement from a full-fledged conveyance deed is quite narrow.Defining “Conveyance” under Stamp LawOften shrouded in ambiguity, the stamp duty laws in India, where a single document, such as a Business Transfer...

AI Evolution: Legal Quandaries

Artificial intelligence (“AI”) has become ubiquitous, perhaps even workaday in certain spheres and it is undeniable that it is transforming a few sectors. Through inter alia algorithms and deep learning AI is becoming interconnected, predictive, adaptive, emergent and autonomous. It is fascinating that responsibility, ethics and transparency within the AI ecosystem are being enhanced without compromising innovation. Whilst AI software, applications and technologies become increasingly integrated...

Acidity Regulators In India: A Legal And Health Perspective

Acidity regulators are amongst the most common yet overlooked ingredients in our daily food. From bread and biscuits to jams and beverages, these additives control pH levels, enhance flavours, and extend shelf life. But what are the laws which govern their use in India? How do such regulators balance consumer safety with commercial needs? There are growing concerns about food additives. The regulatory framework has also evolved in order to address such concerns, especially as...

Strengthening Ties: Singapore Leads The Way For Future Indian Insolvency Cases

This is the story of the first Indian insolvency proceeding to be granted recognition by the Singapore Court under the UNCITRAL Model Law on Cross-Border Insolvency (“Model Law”). This recognition, besides facilitating the challenging cross-border asset recovery, has also opened the doors for deeper insolvency cooperation between India and Singapore.What prompted the Resolution Professional to knock on the doors of the Singapore Court and what does this decision mean for Indian businesses that...

The U.S. Tariff Regime Under Trump: April 2025: Snapshot And Strategic Overview

With frequent Executive Orders issued by President Trump, keeping a track of the current U.S. tariff regime has become increasingly challenging. The situation is fast changing given the recent proclamations and new tariff measures.The US Tariff Policy seeks to redress the trade deficit which exists for most countries around the world. The idea is to homeshore jobs and revitalize domestic manufacturing. President Trump has adopted a negotiation strategy designed to exert maximum pressure on...

'Discourage Litigation, Persuade Your Neighbours To Compromise Whenever You Can'

'Discourage Litigation. Persuade Your Neighbours To Compromise Whenever You Can' -These words quite often echo in various advocate robing rooms, court corridors and stuffy conference rooms. The words are those of Abraham Lincoln and they remain as cogent and compelling today as they were years ago. For centuries, lawyers in the UK have leaned towards such philosophy when considering the strengths and weakness of potential litigation. Settlements, resolution and finding a half-way...

A Practical Guide For Compliance With India's Digital Personal Data Protection Act & Rules

Over the last decade, the conversation around data privacy in India has gone from hushed boardroom corners to dinner table debates. With more of our lives moving online—from shopping and banking to healthcare and education—the digital footprints we leave behind have grown deeper and more revealing. Against this backdrop, India's new Digital Personal Data Protection Act, 2023 (“DPDP Act”) (& Rules) marks a critical shift in how our personal information is to be handled, protected, and...

Consent Asymmetry And Synthetic Neutrality In Arbitration: When AI Tilts The Scales Of Justice

The Illusion of Neutrality in Digital Systems Picture an AI ruling on your dispute—fast, flawless, and utterly opaque. Is this justice, or a high-tech illusion? Artificial intelligence (AI) tools are increasingly used in arAetbitration to streamline case analysis, rank submissions, or generate summaries. These systems promise objectivity, speed, and cost-efficiency. But beneath their polished interfaces lie systemic risks. Can we trust machines to be neutral? And what happens when...

Legality Of Restriction Posed By Circular No. 181/13/2022-GST Dated 10.11.2022; Adding To Woes Of Edible Oil & Coal Industry

The issuance of Circular No. 181/13/2022-GST dated 10.11.2022 by Central Board of Indirect Taxes and Customs (CBIC) has sparked considerable litigation, particularly among suppliers of specified goods falling under Chapter 15 (edible oils) and Chapter 27 (coal, lignite) of Custom Tarriff Act, 1975. The retroactive denial of refund claim has led to widespread disputes, with affected taxpayers challenging the legality of Circular No. 181/13/2022-GST dated 10.11.2022. It is ...

The Mining Royalty Judgment And The GST Amnesty Scheme: A False Connection?

On 25th July 2024, a 9-judge bench of the Supreme Court delivered the judgment in Mineral Area Development Authority (MADA) v. Steel Authority of India Limited (SAIL) (MADA Judgment), effectively overruling the judgment in India Cement Ltd. v. State of Tamil Nadu. The Apex Court held that Royalty on Mining is not in the nature of Tax. The MADA judgment has raised certain anxieties amongst the commercial sector/mining entities that are GST compliant, about its potential impact on pending...

Legal Protections For Scheduled Castes And Scheduled Tribes: Understanding The Framework

A law designed to address the systemic discrimination, social exclusion, and violence faced by marginalized communities of Schedule Casts (“SC”) and Scheduled Tribes (“ST”) was enacted as the Scheduled Castes and the Scheduled Tribes (Prevention of Atrocities) Act, 1989 (commonly referred to as the 'SC/ST Act' or 'Prevention of Atrocities Act'). This was enacted to prevent crimes and atrocities against members of SC/ ST classes in India. It was also enacted to overcome certain loopholes of...

The Misuse Of Section 17B Of The Industrial Disputes Act, 1947

The Industrial Disputes Act, 1947 [“ID Act”] and its many amendments, have always striven to secure social justice to workmen and to ensure that they are not left helpless against industries and corporations. One such provision is Section 17B of the ID Act, which was introduced by way of The Industrial Disputes (Amendment) Act, 1982 which came into effect from 21.08.1984. Section 17B was enacted to give protection to workman who, having succeeded in obtaining an award from the Labour...