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[By Shubham Gupta] The author is a student at National Law University, Odisha. It is a renowned, articulated and explicitly provided fact that selling of land does not attract any kind of tax as per the Goods and Services Tax. The reason provided for non-imposition of tax in case of sale and purchase of land is that they neither come under the purview of services nor under the...
[By Ritvik Maheshwari and Vatsla Shrivastava] The authors are students at National Law University Odisha, Cuttack, and National Law Institute University, Bhopal, respectively. Introduction The advent of the Internet has proven to be a groundbreaker in the introduction of new ways of commerce and business. With the incessant inclination towards e-commerce, online platforms for search and comparison of products and services have become commonplace. Consequently, a special type...
[By Srishti Suresh] The author is a student at NALSAR University of Law, Hyderabad. Introduction In the context of digital platforms, the intricate and unique structure of two-sided models have confounded antitrust regulators’, in delineating the right approach of scrutiny to be adopted. Motivated to strike an optimum balance between excessive regulation and undervaluation of market effects, antitrust authorities have been rather skeptical in analyzing the complexity posed...
[By Sajith Anjickal] The author is a student at the National Law School of India University, Bangalore. Introduction Section 53A of the Competition Act, 2002 (‘Act’) deals with the scope of the Appellate Tribunal’s power to hear appeals against directions issued, decisions made, or orders passed by the Competition Commission of India (‘CCI’). In terms of the powers of the CCI under Section 26, Section 53A(1)(a) allows appeals only...
[By Arush Mittal] The author is a student at Hidayatullah National Law University, Raipur. Introduction India inked the Investment Cooperation and Facilitation Treaty with Brazil on 25th January, 2020. This treaty is a Bilateral Investment Treaty (‘BIT’) between the two countries. The signing of this treaty gathered a lot of deliberation as it contains a unique clause that uses the concept of ‘dispute prevention’ instead of the commonly...
[By Bhabya Mahapatra] The author is a student at Hidayatullah National Law University, Raipur. Introduction Section 53A of the Competition Act, 2002 (“the Act”) provides for an appellate body, i.e. the National Company Law Appellate Tribunal (“NCLAT”), to hear matters against the orders of the Competition Commission of India (“CCI”). On the other hand, article 226 of the Constitution of India empowers the High Courts to entertain writ...
[By Palak Mohta] The author is a student at ILS Law College, Pune. One of the key determining factors of economic growth for a country is the inflow of foreign investments. Although, there are specialized boards and tranches to handle the intricacies of such foreign investments, the Insolvency and Bankruptcy Code, 2016 (IBC or the Code) inevitably forms part of the play. This write-up discusses a recent order...
[By Lakshya Garg and Vimlendu Agarwal] The authors are students at Gujarat National Law University, Gandhinagar. Background The social media platform is an all-pervading phenomenon[i] and despite of the developments that this platform has brought by providing easy access to the information it has still paved way for exploitation of the confidential information[ii]. This article, in pursuance of the objective to demystify the peculiarities in the Shruti Vishal...