Daksh Reference Archives - Daksh https://www.dakshindia.org/category/daksh-reference/ Wed, 23 Sep 2026 10:03:43 +0000 en-IN hourly 1 https://wordpress.org/?v=6.4.4 https://www.dakshindia.org/wp-content/uploads/2025/03/cropped-daksh-logo-32x32.png Daksh Reference Archives - Daksh https://www.dakshindia.org/category/daksh-reference/ 32 32 India’s Next Investment Reform Should be Tax Certainty https://www.dakshindia.org/indias-next-investment-reform-should-be-tax-certainty/ Tue, 22 Sep 2026 10:14:05 +0000 https://www.dakshindia.org/?p=41846 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.

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]]> When Best Judgments Result in Poor Outcomes https://www.dakshindia.org/when-best-judgments-result-in-poor-outcomes/ Tue, 22 Sep 2026 10:10:47 +0000 https://www.dakshindia.org/?p=41840 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.

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]]> Indian courts are using AI without accountability. SC already caught one fake case law https://www.dakshindia.org/indian-courts-are-using-ai-without-accountability-sc-already-caught-one-fake-case-law/ Tue, 22 Sep 2026 10:08:00 +0000 https://www.dakshindia.org/?p=41835 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.

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]]> e-Courts Phase III and the Next Test for Digital Justice in India https://www.dakshindia.org/e-courts-phase-iii-and-the-next-test-for-digital-justice-in-india/ Tue, 22 Sep 2026 10:05:11 +0000 https://www.dakshindia.org/?p=41830 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.

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]]> GSTAT’s Real Challenge Is Not Backlog – It Is Transition! https://www.dakshindia.org/gstats-real-challenge-is-not-backlog-it-is-transition/ Wed, 29 Jul 2026 09:33:14 +0000 https://www.dakshindia.org/?p=40932 AS the Goods and Services Tax Appellate Tribunal (GSTAT) begins operations across India, it arrives at a time when concerns about global funds flow, working capital crunch, tax uncertainty, and judicial efficiency are increasingly shaping economic policy discussions.

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]]> National Judicial Reforms Commission: A proposal we ignore at our peril [Part II] https://www.dakshindia.org/national-judicial-reforms-commission-a-proposal-we-ignore-at-our-peril-part-ii/ Wed, 29 Jul 2026 09:30:18 +0000 https://www.dakshindia.org/?p=40927 The fundamental flaw is the absence of an institutional home for reform: a body empowered to take a comprehensive, long-term view of judicial transformation.

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]]> National Judicial Reforms Commission: A proposal we ignore at our peril [Part I] https://www.dakshindia.org/national-judicial-reforms-commission-a-proposal-we-ignore-at-our-peril-part-i/ Wed, 29 Jul 2026 09:28:50 +0000 https://www.dakshindia.org/?p=40922 For core and essential functioning, the judiciary must be treated as one unified system, not a federated coalition of wildly individualistic sub-systems.

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]]> We’re not ready for ‘One Case One Data’. Court records are too unorganised for digitisation https://www.dakshindia.org/were-not-ready-for-one-case-one-data-court-records-are-too-unorganised-for-digitisation/ Wed, 29 Jul 2026 09:22:37 +0000 https://www.dakshindia.org/?p=40918 No AI tool can reliably extract or interpret intelligible court documents without the contextualised human intelligence that created them. As a system, OCOD will be ripe with such files.

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]]> Justice in the time of algorithms https://www.dakshindia.org/justice-in-the-time-of-algorithms/ Wed, 29 Jul 2026 09:13:57 +0000 https://www.dakshindia.org/?p=40908 When it comes to AI, courts must be better prepared to manage risks posed by a technology that is in a perpetual state of improvement.

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]]> Why is tech adoption failing at the High Courts? The answer lies in process reforms https://www.dakshindia.org/why-is-tech-adoption-failing-at-the-high-courts-the-answer-lies-in-process-reforms/ Wed, 29 Jul 2026 07:35:47 +0000 https://www.dakshindia.org/?p=40894 Technology is adopted in a way that has contributed to the problems of litigation processes at High Courts, instead of simplifying them.

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