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[Aditi Sinha & Vishal Kumar] Aditi and Vishal are 2nd year students at Faculty of Law, Delhi University Introduction Direct Tax Code (DTC), was first released in 2009, it sought to substitute the existing Income Tax Act, 1961 and Wealth Tax Act, 1957, through a single effective legislation, aiming towards consolidating the direct tax legislations into one manuscript and enable voluntary tax compliance on part of taxpayers. The existing...
[Pulkit Khare] Pulkit Khare is a 4th year B.A., LL.B. (Hons.) student at The National University of Advanced Legal Studies, Kochi Introduction The Arbitration and Conciliation Act, 1996 (hereinafter the “Act”) was enacted to consolidate and amend the laws relating to domestic arbitration, international commercial arbitration and enforcement of foreign arbitral awards as well as to define the laws relating to conciliation by adopting the UNCITRAL Model...
The Law of Bank Guarantees: Important Tools of Modern Day Commercial Transactions. [Rangeet Poddar] The author is a 4th year B.A.LLB(Hons.) student of WBNUJS, Kolkata. Introduction According to Section 126 of the Indian Contract Act, a contract of guarantee is a contract to perform the promise, or discharge the liability of a third person in case of his default.[1] A bank guarantee is a contractual assurance that is...
Determination of Jurisdiction in cases of Trans-boundary Trademark Violations in the Cyberspace, in light of the Civil Procedure Code. [Anushka Sharma] The author is a 3rd year B.A.LLB.(Hons.) student of WBNUJS, Kolkata. Introduction The advent of internet has opened the doors for a wide range of inter-state and international transactions in the commercial setup. The content posted online can be accessed worldwide which opens up the possibility of...
Regulatory challenges faced by Equity based Crowd-funding Platforms. [Amala George] The author is a 5th year student of B.A.LLB (Hons.) of ILS Law College, Pune. What is Crowdfunding? With the rise of the Internet, a new method of fund raising has emerged- Crowdfunding. Crowdfunding is the solicitation of funds from multiple investors through web-based platforms.[1] Different kinds of organisations including NGOs, small companies and business ventures use Crowdfunding...
The Judicial Debate on Discharge of Surety. [Debanga Goswami] The author is a 4th year student of B.A.LLB (Hons.) of NUJS, Kolkata. Introduction According to Section 126 of the Indian Contract Act, 1872, (hereinafter referred to as “the Act”) a surety is a person who provides a guarantee in a contract of guarantee.[1] The same section defines a contract of guarantee as a contract to “perform the promise,...
Sandpapergate: ICC’s Failure to Save the Spirit of the Game from Orchestrated Cheating. [Harshit Anand] Mr. Harshit Anand works at Khaitan & Co, Kolkata and deals with Real Estate and Corporate matters. He may be reached at harshit.anand@khaitanco.com. Introduction In the annals of finance, the promulgation of the Fugitive Economic Offenders Bill, 2018 (“the Ordinance”) is being lauded as another bold step of the government after the Insolvency...
Sandpapergate: ICC’s Failure to Save the Spirit of the Game from Orchestrated Cheating. [Ankit Sharma] Ankit Sharma is a 4th year student of B.Com.L.L.B (Hons.) at Gujarat National Law University. Introduction Given the evidentiary problems in insider trading cases, SEBI has resorted to the use of presumptions in its enforcement of the SEBI (Prohibition of Insider Trading) Regulations[1]. Hence, if an insider trades in securities whilst in the...