THE RIGHT TO UNDERSTANDING IN THE AGE OF TECHNOLOGICAL COMPLEXITY: CONSTITUTIONAL, STATISTICAL AND ALGORITHMIC FOUNDATIONS OF DECISION-MAKING TRANSPARENCY
SUMMARY This essay addresses the strategic and essential relevance of the constitutional right to understanding the decisions of public authorities, resulting from the consolidation and maturation of the constitutional principles of publicity, transparency, justification for administrative and jurisdictional acts, substantial due process, equality, adversarial proceedings, full defense, human dignity, proportionality, reasonableness, and other fundamental rights …
Primacy of fair market value assessments in intragroup share transfers
Introduction In the recent case of Bray Controls South East Asia Pte Ltd v. Commissioner of Income (International Taxation), W.P.(C) 17911/2024, the Delhi High Court (the “HC”) examined an intragroup transfer of shares and highlighted the importance of a legally compliant valuation report in determining tax liability in India.
DTM Legal calls for enhanced cross-disciplinary collaboration and joined-up thinking between wealth planners and family lawyers following Supreme Court Judgment.
The UK Supreme Court’s recent decision in Standish v Standish ([2025] UKSC 26) may not have involved a nuptial agreement, but it offers a powerful lesson on the risks of pursuing tax-driven wealth transfers without aligning them with robust family law protections. In Standish, a retired financier transferred £78 million of funds, accrued pre-marriage, …
When Regulatory Actions Create Fear, Not Compliance: A Critical Analysis of the Recent Press Release on Bogus Claims of Deductions & Exemptions
By Aditya Bhattacharya, Partner & Akriti Sharma, Trainee Associate This article critically examines the recent press release by the Ministry of Finance regarding the crackdown on bogus claims of deduction and exemption by the Income Tax Department. While the department aims to prevent tax evasion and strengthen compliance, the Press Release raises several legal and …
RBI’s Project Finance Directions 2025 – ‘Reins in Check’ with reasonable flexibility
Background In its Statement on Developmental and Regulatory Policy Measures issued in October 2023, the RBI recognised the importance of having a strong regulatory framework to govern the Indian project finance landscape, especially with respect to income recognition, asset classification and provisioning requirements for projects under implementation. RBI indicated that extant prudential norms would soon …
LEGAL REPERCUSSIONS OF POSTING INSULTS ON SOCIAL MEDIA
OR MAKING DEROGATORY STATEMENTS ON WHATSAPP With the rise in social media usage and the comfort with which people are expressing their thoughts and views on social media, many users do not realize the real-life implications of their online activities. Time and again, we have been witnessing people spewing hate or making derogatory comments on …
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COMPREHENSIVE ANALYSIS OF SEP LITIGATION: UNDERSTANDING ANTI-SUIT INJUNCTIONS AND FRAND LICENSING IN INDIA & USA
Co-authored by Mr. Rahul Jain (Partner) & Ms. Rushika Bakshi (Associate) INTRODUCTION In the rapidly evolving tech landscape, innovation and standardization are crucial for ensuring seamless interoperability between products and services. The Agreement on Trade-Related Aspects of Intellectual Property Rights (“TRIPS” or “Agreement”) is a multilateral agreement signed by all the member countries of the …
Colombia quickly became a hot spot for highly sophisticated standard essential patent litigation
In the world of technology and cellular communications, intellectual property disputes often revolve around Standard Essential Patents (SEPs)—patents that are indispensable to the implementation of a specific technical standard.
Virtual Assets or Cryptocurrency Under UAE Law
Introduction: Digital currency, or cryptocurrency, is an alternative payment method developed with encryption methods. Encryption technology enables cryptocurrencies to act as both a currency and a virtual accounting system. The use and popular acceptance of cryptocurrencies like bitcoin and ethereum have grown in the last few years throughout the world economy, and the UAE has …
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Learn more about privacy violations and secret disclosure under the UAE
Introduction: In today’s world, violations of individual privacy and secret disclosure are a serious problem. It may be eavesdropping, interception, recording, and the spreading of personal information without the consent of the other party. In the UAE, crime related to individual privacy is regulated by the UAE cybercrime law as well as the UAE penal …
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