Introduction The challenge before SC centres on Section 44(3) of the DPDP Act, which amends Section 8(1)(j) of the Right to Information Act. While Section 8(1)(j) previously permitted disclosure of personal information in cases of larger public interest, the amendment under the DPDP Act now effectively bars such disclosure. We are moving away from “discretionary…
Introduction The Goods and Services Tax (GST) regime in India incorporates Section 171 of the Central Goods and Services Tax (CGST) Act, 2017, which mandates that any reduction in the tax rate or the benefit of Input Tax Credit must be passed on to the recipient by way of a commensurate reduction in prices. Organizations…
From Status to Contract: The 2026 Shift in Global Labour Protections and Industrial Jurisprudence
- 2026-02-23
Introduction The framework governing industrial employment is undergoing a fundamental structural change. As we move through 2026, the traditional reliance on certified Standing Orders is being steadily replaced by individualized, private contracts. This transition signifies a deeper shift in the legal philosophy of the employer-employee relationship, a move away from state-mandated “status” toward private “contract.”…
Introduction The decades-old assumption in cross-border finance was that information would flow freely unlike now. Information has ceased being a back-office by-product of financial action, and now a strategic national resource and closely linked to national security and sovereignty, as well as economic strength. The control over the streams of financial data has become regarded…
Introduction The landscape of Indian tax law often presents a unique challenge for foreign entities, particularly those in project-based sectors like oil and gas. For these organizations, business rarely follows a linear path of constant activity; instead, it moves in cycles of high engagement followed by periods of quiet preparation. A significant point of friction…
Introduction For many organizations, the POSH Act has become a masterpiece of paperwork, yet for the women it was designed to protect, the process often remains a hollow promise. More than a decade has passed since the Sexual Harassment of Women at Workplace Act 2013 was enacted, and most Indian organizations now boast of being…
Introduction Historically, engaging with financial services required a high degree of intentionality. Consumers interacted with banking, credit, or insurance as distinct products through dedicated channels, whether by visiting a branch or navigating a specific banking interface. Today, that conscious participation is rapidly dissolving. As financial services move from the foreground to the background of the…
𝐃𝐞𝐞𝐩𝐟𝐚𝐤𝐞 𝐢𝐧 𝐈𝐧𝐝𝐢𝐚 C𝐡𝐞𝐜𝐤𝐞𝐝 𝐰𝐢𝐭𝐡 𝐈𝐓 𝐀𝐦𝐞𝐧𝐝𝐦𝐞𝐧𝐭 𝐑𝐮𝐥𝐞𝐬, 𝟐𝟎𝟐𝟔 Effective Date: February 20, 2026 The Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2026 fundamentally restructures digital accountability, specifically targeting the unregulated growth of synthetic media. Key Statutory Changes 𝐃𝐞𝐟𝐢𝐧𝐢𝐭𝐢𝐨𝐧 𝐨𝐟 𝐒𝐲𝐧𝐭𝐡𝐞𝐭𝐢𝐜 𝐌𝐞𝐝𝐢𝐚: A new legal category for “synthetically generated information” now…
High Courts Cannot Set Aside Arbitration Proceedings While Appointing a Substitute Arbitrator
- 2026-02-12
Factual Background The parties formed a partnership, “M/s Anmol Alliance,” to develop and construct an SRA project at Andheri (West), Mumbai. Disputes arose, leading to a Section 9 petition in which the High Court recorded consent terms on 09.07.2019 and appointed Hon’ble Mr. Justice J.N. Patel (former Chief Justice, Calcutta High Court) as sole arbitrator….
The Privacy Paradox- Debunking 14 Critical Myths of Modern Data Protection! Stop treating the DPDPA like a legal homework assignment. Dismantling misconceptions to foster a culture of proactive compliance and strategic resilience. Common Myths vs. The Reality Common Myths Myth: Our business is too small to be a target. Myth: Privacy compliance is a barrier…
Introduction The Supreme Court of India in HT Media Ltd. v. Principal Commissioner of Goods and Service Tax, Civil Appeal Nos. 23525-23526 of 2017, 2026 INSC 66, decided on 16.01.2025, addressed the distinction between administrative facilitation and statutory “Event Management Services” under the Finance Act, 1994. The Court set aside a CESTAT order that had…
Introduction The Supreme Court decision in Union of India v Heavy Vehicles Factory Employees’ Union and Another Civil Appeal Nos.5185-5192 of 2016 wherein it was held that, in calculating the overtime payments under Section 59 of the Factories Act, 1948 (hereinafter referred to as the “Act”) compensatory allowances are to be included has not only…
AI Models now know when they’re being tested. And they fake compliance. The 2026 International AI Safety Report, chaired by Turing Award winner Yoshua Bengio, documents something every techno lawyer and AI Systems deployers, creators, importers should understand. Some frontier AI models can now distinguish between evaluation and deployment contexts and alter their behavior accordingly….
How the novel ‘Consent Manager’ framework under India’s DPDPA aims to centralize and simplify user data permissions, reducing repetitive requests. Current Reality: Decentralized & Overwhelming. Allow Cookies? Accept Terms & Conditions? Share Location Data? Marketing Opt-in Required Access Contacts? Enable Notifications? Track Activity? Data Principal Users are bombarded individually by every Data Fiduciary, leading to…
Introduction Mandatory arbitration clauses in FinTech user agreements often serve as a strategic hurdle to bypass public litigation in favor of private, institution-led forums. However, under the legal landscape of 2026, these provisions cannot override the non-derogable jurisdiction of Indian consumer commissions. The Consumer Protection Act, 2019, functions as a welfare statute that grants users…
Introduction The discourse on Artificial Intelligence (“AI”) has moved decisively from the realm of capability to that of governance architecture. The White Paper released by the Office of the Principal Scientific Adviser, titled “Strengthening AI Governance Through Techno-Legal Frameworks,” depicts India as an adopter of AI but as a country that is seeking to build…
Under the Union Budget 2026–27, localisation of data through Indian data centres has clearly emerged as the central pillar for operationalising the DPDP Act. By aligning data localisation with fiscal and tax incentives for foreign companies setting up data centre operations in India, the Budget also signals that compliance and investment can go hand in…
Introduction Arbitration is fundamentally a creature of consent. But what happens when the very document containing the consent, the arbitration agreement, is alleged to be a forgery? In the recent judgment of Rajia Begum v. Barnali Mukherjee, decided on February 2, 2026, the Supreme Court of India clarified the threshold for refusing arbitration when the…
Introduction The Supreme Court’s decision in Adani Power Ltd. v. Union of India [(2026) 38 Centax 90 (SC)] is not merely another tax dispute arising out of India’s Special Economic Zones (“SEZ”) regime. It is a restatement of fundamental constitutional principles governing taxation, such as the requirement that all levies have explicit legislative sanction, the…
Top 14 Insights from “Techno Legal Whitepaper on Strengthening AI Governance” by the Office of the Principal Scientific Adviser to the Government of India (Released on 23rd January, 2026) 1. Techno Legal Framework: It integrates legal instruments and rule-based conditioning directly into the technical architecture of an AI system by design. 2. Objectives : It…
In the age of Human-In-Loop (HIL) and Human-On-Loop (HOL), Moltbook is a social media for AI Agents to post, and Human can Observe!! Here is why it is a legal ticking time bomb in force? 1.You own what your AI bot says. If your agent leaks a trade secret or smears a competitor in a…
Budget 2026-2027 for Business Leaders
- 2026-02-02
The Union Budget 2026-2027 represents a tectonic shift in India’s legislative and economic framework, pivoting decisively from procedural rhetoric to a regime of structural performance. For business leaders, the message is clear: the administration has prioritized “Action Over Ambivalence,” targeting a sustained growth rate of 7% through a strategy that balances aggressive global ambition with…
Key Legal Shifts Section 15 CGST: Simplification of post-sale discount eligibility. Inverted Duty Structure: Provisional refunds now provide immediate liquidity relief. IGST Intermediary Services: Default “place of supply” rules now apply, reducing litigation. Appellate Tribunals: Full operational empowerment effective April 2026. Legislative Amendments and Simplification Simplified Post-Sale Discounts: Requirements for linking post-sale discounts with specific…
Introduction In the modern Indian economy, with the rise of the gig economy and flexible work arrangements, businesses are increasingly employing a diverse workforce. However, this flexibility creates a major legal problem: the proper classification of workers as either ‘employees’ or ‘independent contractors.’ This classification is more than just a matter of semantic accuracy; it…
Statutory & Litigation Reforms New Income Tax Act, 2025: Replaces the 1961 Act effective April 1, 2026, with simplified language and forms. Unified Assessment & Penalty Orders: Integrates assessment and penalty proceedings into a common order to reduce multiplicity. Decriminalization of Procedural Omissions: Non-production of books and certain TDS payment delays are now decriminalized. MACT…
Introduction The enforceability of non-compete clauses in employment relationships has long occupied a fraught space in Indian contract law. Employers have attempted to safeguard economic interests with restrictive covenants that go beyond the duration of employment as businesses become more competitive and talent becomes more mobile. Section 27 of the Indian Contract Act, 1872, which…
Introduction Fintech compliance in India has offered a comforting assurance for many decades whereby if you checked the boxes and adhered to the guidelines, you were essentially safe. With audit trails, internal policies, and paperwork serving as the foundation of legal risk management, compliance was viewed as a technical Endeavour. However, a quiet but profound transformation…
The 12 Months DPDPA, When MeitY Signals!
- 2026-01-23
Most Indian boards think they have NOW full 15 months and few days, as of now, to comply with DPDPA. If MeitY compresses the runway from original 18 months to 12, transition will become a nightmare. Three uncomfortable truths I am seeing in the field: You are suffering from “Bandwidth Bankruptcy.” If your DPDPA lead…
The “Engine Room” of India’s AI Impact Revolution is No Longer a Secret in 𝟐𝟎𝟐𝟔! I always emphasise that 𝐭𝐡𝐢𝐧𝐤 𝐨𝐟 𝐭𝐡𝐞 𝐃𝐚𝐭𝐚 𝐏𝐫𝐢𝐯𝐚𝐜𝐲 𝐅𝐢𝐫𝐬𝐭 𝐈𝐧𝐟𝐫𝐚𝐬𝐭𝐫𝐮𝐜𝐭𝐮𝐫𝐞 𝐚𝐬 𝐭𝐡𝐞 “𝐞𝐧𝐠𝐢𝐧𝐞 𝐫𝐨𝐨𝐦”. It can be further summarised as under: India is architecting a “Privacy-First” infrastructure by embedding Privacy by Design principles under the DPDPA, which mandates that…
Introduction Customs classification disputes often appear technical, but they lie at the intersection of statutory interpretation, fiscal discipline, and commercial reality. Another topic repeatedly discussed by judges of the Supreme Court of India involved in Commissioner of Customs (Import) v M/s Welkin Foods (2026) (hereinafter referred to as the “judgment”) was whether imported goods should…
