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[By Vanshaj Dhiman and Palak Jagetia] The authors are students at the Dr. Ram Manohar Lohiya National Law University, Lucknow. Relevant market delineation has become the most prominent determinant to ascertain the market power of enterprises and to analyze their ability to abuse their market power or to cause an appreciable adverse effect on competition (AAEC) in the market. Market practices like making warranty obligations contingent to use...
[By Mohammad Aqib Gulzari] The author is a student at the University School of Law and Legal Studies, GGSIPU, Delhi. Introduction The American phenomenon of ‘Special Purpose Acquisition Companies’ (SPAC), popularly known as ‘blank cheques companies’, has caught the eyes of investors around the world and taken the international capital market by storm. SPACs are primarily shell companies designed to take companies public without going through the traditional...
[By Anam Chowdhary] The author is a student at the National Law School of India University, Bangalore. In today’s world of the digital economy, it would not be wrong to suggest that consumer data indeed holds a high position. We cannot ignore the fact that data indeed has gained much more important than ever before when it comes to online transactions with or on big firms like Facebook,...
[By Akshita Totla] Akshita is a 4th year law student at the Institute of Law, Nirma University. Recently, the Supreme Court in Indus Biotech Private Limited v Kotak India Venture (26 March, 2021) (Indus Biotech),[i] elaborately discussed the arbitrability of the insolvency law disputes in India. The SC in this case categorically held that post the admission of petition under section 7 of the Insolvency and Bankruptcy Code,...
[By Mathangi K ] The author is a student at the Gujarat National Law University. Introduction The idea of a Stewardship Code has gained prominence across the world, with the UK adopting the world’s first Code for its domestic financial market in 2010.[i] The principal objective behind the UK’s adoption of the Stewardship Code was to incentivize its ‘rationally passive’ shareholders to monitor the company’s management, thus helping...
[By Devansh Jain and Vishal Marakana] The authors are students at the Institute of Law, Nirma University. In 2017, the Organization of Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) came up with an action plan to tax the companies which operate digitally in any country without having any actual physical presence in that country. The main aim was to tax the companies which transact...
[By Damini Chouhan and Vinisha Jain] The authors are fourth-year students at the Institute of Law, Nirma University, Ahmedabad. Introduction The Indian Insolvency Law Committee (hereinafter “ILC”) believes that pre-pack models must be introduced as an alternative to Corporate Insolvency Resolution Process (hereinafter “CIRP”) to ease the insolvency process. ILC formed the Sub-Committee of the Insolvency Law Committee on Pre-packaged Insolvency Resolution Process (hereinafter “sub-committee”). This sub-committee proposed...
[By Sagnik Sarkar] The author is a student at the Tamil Nadu National Law University. Introduction In her 2019 Union Budget speech, Finance Minister Nirmala Sitaram announced the introduction of a ‘faceless e-assessment’ scheme in income tax matters, to curb unsavory practices which arise out of the physical contact traditionally required between the Income Tax Department and taxpayers in assessment proceedings. The highlight of this scheme is the...