Redefining Dividend Taxation: A GST-inspired Framework for India
In recent months, there has been widespread discussion about the tax burden on individuals. However, tax collection remains indispensable as a key source of government revenue. Despite being one of the fastest growing economies, India has a bleak income tax return filing rate of 2.89%. Consequently, to bridge the revenue gap, the government escalates the […]
Forensics, Fairness, and Failure: The NDPS Act’s Relentless Pursuit of Technicalities
Introduction The Supreme Court in its recent order has come face to face with a new dilemma concerning the four-decade old Narcotic Drugs and Psychotropic Substances Act, 1985 (“NDPS Act”), which is now surrounded by claims of ambiguity, arbitrariness and unjustness. Recently, the Supreme Court, in its deliberations, has encountered critical questions about the Act’s […]
Beyond Bargains: The Hidden Dangers of India’s Competition Act and the Need for Smarter Antitrust Enforcement
This blog explores the risks in India’s Competition Act 2002, which views consumer welfare narrowly through price and market share metrics. Accounting for how predatory practices, deep discounting, market consolidation, and mergers challenge this framework, the paper advocates for a more comprehensive approach, emphasising diversity, innovation, and long-term implications. The preamble of The Competition Act […]
