India’s Next Investment Reform Should be Tax Certainty
In a new opinion piece for Fortune India, DAKSH’s Surya Prakash B S, Anuja Maniar Shah and Almitra Rego examine India’s advance ruling mechanism and ask whether India can provide businesses, particularly non-resident investors, with tax certainty before commercial decisions become irreversible.
When Best Judgments Result in Poor Outcomes
Best judgment assessments under Section 144 of the Income-tax Act, 1961 (and Section 271 of the new 2025 Act) are an important part of tax administration, allowing authorities to complete an assessment when a taxpayer does not participate.
Indian courts are using AI without accountability. SC already caught one fake case law
Surya Prakash B S of DAKSH, Angela Lusigi of UNDP India and Urvashi Aneja of Digital Futures Lab, write about the use of AI in Indian courts for ThePrint.
e-Courts Phase III and the Next Test for Digital Justice in India
India’s eCourts Phase 3 is bringing more judicial processes online, with digital filing, virtual hearings, connected databases, AI-enabled tools, transcription, and many more.
The Tribunals Reforms Act 2026 fixes the Supreme Court’s easy questions and ducks its hard ones
The Tribunals Reforms Act, 2026 awaits notification – like many other bills in this session, both houses passed this by voice vote, without debate. The Act, by creating the National Tribunals Commission (NTC), marks a significant moment in the evolution of governance of tribunals.
