Daksh https://www.dakshindia.org/ 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 https://www.dakshindia.org/ 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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]]> The Tribunals Reforms Act 2026 fixes the Supreme Court’s easy questions and ducks its hard ones https://www.dakshindia.org/the-tribunals-reforms-act-2026-fixes-the-supreme-courts-easy-questions-and-ducks-its-hard-ones/ Tue, 22 Sep 2026 09:38:23 +0000 https://www.dakshindia.org/?p=41814 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.

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]]> The Future of Insolvency Practice in India | A Transforming Tribunal Event https://www.dakshindia.org/the-future-of-insolvency-practice-in-india-a-transforming-tribunal-event/ Tue, 25 Aug 2026 10:15:39 +0000 https://www.dakshindia.org/?p=39682 DAKSH organised an incredibly engaging, closed-door discussion on "The Future of Insolvency Practice in India" in Hyderabad on July 10th.Bringing together Insolvency Professionals, former NCLT Members, CAs, lawyers and bankers under one roof made for some of the most candid, sharp, and interactive conversations we’ve had!

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]]> The Court Inside the Court: How the Committee of Creditors Has Become More Powerful Than the NCLT Itself https://www.dakshindia.org/the-court-inside-the-court-how-the-committee-of-creditors-has-become-more-powerful-than-the-nclt-itself/ Thu, 30 Jul 2026 08:43:10 +0000 https://www.dakshindia.org/?p=41340 The National Company Law Tribunal (NCLT) was created by Parliament as the adjudicating authority (AA) for India's corporate insolvency framework.

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]]> CIIRP: The Reform that Assumes the Problem is Already Solved https://www.dakshindia.org/ciirp-the-reform-that-assumes-the-problem-is-already-solved/ Thu, 30 Jul 2026 07:39:17 +0000 https://www.dakshindia.org/?p=41313 The Insolvency and Bankruptcy Code (Amendment) Bill, 2025 is one of the biggest legislative interventions in India's insolvency framework since 2016.

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]]> The Rupee Cost of One Adjournment: A Financial Analysis of Institutional Delay in India’s Insolvency Tribunals https://www.dakshindia.org/the-rupee-cost-of-one-adjournment-a-financial-analysis-of-institutional-delay-in-indias-insolvency-tribunals/ Thu, 30 Jul 2026 07:21:35 +0000 https://www.dakshindia.org/?p=41282 The Insolvency and Bankruptcy Code of 2016 drew a 330 day outer ceiling for corporate insolvency resolution.

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]]> Effectiveness of Pre-Institution Mediation and Settlement under the Commercial Courts Act: A Data-Driven Analysis https://www.dakshindia.org/effectiveness-of-pre-institution-mediation-and-settlement-under-the-commercial-courts-act-a-data-driven-analysis/ Thu, 30 Jul 2026 07:06:20 +0000 https://www.dakshindia.org/?p=41260 The Commercial Courts Act, 2015 was amended in 2018 to introduce, among other things, the Pre-Institution Mediation and Settlement (PIMS) mechanism under Section 12A.

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