Clarifying Deductibility of International Solicitation Expenses and Exceptional Pension Fund Contributions Introduction The judgment delivered by the Delhi High Court on January 16, 2025, addresses...
Mandate on Rebutting Mens Rea Presumption in Delayed Filing Cases: Rajkumar Agarwal v. Income Tax Department Introduction In the recent judgment in Rajkumar Agarwal v. Income Tax Department, the...
New Precedent on Contempt Jurisdiction: Limits on Punitive Pronouncements and Appealability Introduction The judgment in Arun Kumar Gupta and Others v. M/s Karnal Motors Pvt. Ltd. rendered on January...
Extradition and Jurisdiction: Clarifying the Scope of Section 21 of the Extradition Act Introduction The judgment in Sukhpreet Singh Dhaliwal alias Budha v. Union of India presents a detailed inquiry...
ACR-Based Probation Termination Requires Substantiated Grounds: The Prem Kumar Precedent Introduction The case of Prem Kumar v. Punjab and Haryana High Court, Chandigarh (2025) marks a significant...
Prospective Application of Interim Compensation Provisions under the NI Act: A New Precedent Introduction The case of Rashmi Khandelwal D/o Shri Pramod Khandelwal, W/o Shri Rajendra Singh Sharma...
Interim Release of Seized Vehicles in NDPS Cases: Expanding Discretion Under Sections 451 & 457 CrPC Introduction In the landmark judgment of Rabindra Kumar Behera v. State of Odisha delivered by the...
Limits on Appealability under Section 19 Contempt of Courts Act: Restricting Appeals to Punitive Orders Introduction The judgment in R K YADAV through Director of Income Tax Inv-II and Ors v. DINESH...
Digital Privacy in the Private Employment Sphere: Limits of Constitutional Writ Jurisdiction Introduction The case of MD IMRAN REZA v. NOBROKER TECHNOLOGIES SOLUTIONS PVT. LTD. represents a...
Reaffirming Procedural Finality in AIQ Medical Admissions: The Implications of the Mop-up Counselling Ruling Introduction The case of Aryan Swarup Parida v. Union of India, adjudicated by the Orissa...
Establishing the Mandatory Delivery of Signed Arbitral Awards: Service and Limitation under the Act of 1996 Introduction The judgment in MS Health Care Medical and General Stores v. Amulya Investment...
Issuance of Passports to Minor Children in the Absence of Paternal Consent 1. Introduction On January 15, 2025, the High Court of Madhya Pradesh delivered a significant judgment in Devyani Nitish...
Ending a Romantic Relationship Alone Does Not Constitute Abetment to Suicide Introduction In the case of Vaibhav s/o Premanand Mawale v. State of Maharashtra, the Bombay High Court (Nagpur Bench)...
No Regular Bail for Sexual Assault of Minors by Trusted Persons: A Landmark Precedent Introduction The judgment in the matter of Subhan Ali v. The State NCT of Delhi and Anr sets a critical precedent...
Retrospective Termination in Fuel Supply Agreements: Limits of Judicial Intervention in Contractual Disputes Introduction This commentary analyzes the recent judgment in the matter of "Sutlej...
Lack of Demonstrable Criminal Force as the Cornerstone for Reversing Conviction Under Section 354 IPC 1. Introduction In Sri Bibhishan Ghosh v. The State of Tripura, decided by the Tripura High Court...
Kerala High Court Affirms Automatic Cross-Empowerment Under Section 6(1) of the CGST Act 1. Introduction The case Pinnacle Vehicles and Services Private Limited v. Joint Commissioner (Intelligence &...
Misappropriation of Trademark Goodwill: The Triple Identity Test and Prior User Principle Introduction The case of ROPPEN TRANSPORTATION SERVICES PRIVATE LIMITED v. MR. NIPUN GUPTA & ANR. represents...
Clarifying the Criteria for Permanent Establishment Under the India–Korea DTAA Introduction The Commissioner of Income Tax (International Taxation) initiated a series of appeals against Samsung...
Exclusive Jurisdiction of the Seat of Arbitration: Reinforcing the ‘Shashoua Principle’ Introduction The case of Versatile Construction v. Tata Motors Finance Ltd before the Calcutta High Court,...