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Regulating Online Gaming Intermediaries - The Rules and their Implications

Foxmandal12 Jan, 2023Legal

An online game has been defined in the Draft as a ?game that is offered on the Internet and is accessible by a user through a computer resource if he makes a deposit (in cash or in-kind) with the expectation of earning winnings?- In the absence of a definition of ?gambling? and ?betting? in the Draft and clarity on which category of games are sought to be regulated if the online game for consideration is sought to be regulated on one hand and gambling or betting content is prohibited on the other hand, remains a question.

Child Abuse Laws in India: Fortifying the Formative Years

Foxmandal28 Dec, 2022Legal

Despite the high numbers of reported cases, many cases of child abuse go unreported, and the true extent of the problem is likely to be even greater. The effects of child abuse can be devastating, leading to long-term physical and mental health problems, as well as social and economic consequences. It is essential that the government and civil society organizations work together to prevent child abuse and support victims.

Revaluation of Capital Asset Made Liable to Capital Gains Tax

Foxmandal17 Dec, 2022Legal

In the case of The Commissioner of Income Tax v. M/s Manuskh Dyeing and and Printing Mills (Partnership Firm) [Civil Appeal No. 8258 & 8259 of 2022], the Supreme Court panel comprising of Justice M.R. Shah and M.M. Sundresh ruled that Section 45(4) of the Income Tax Act applied where there was an increase in partners? capital account on account of revaluation of asset (land & building).