Section 44C Recast: Supreme Court Holds Head Office Expenditure Cap Applies to Both Common and Exclusive Foreign Expenses Table of Contents 1. Introduction 2. Background and Factual Matrix 3. Summary...
Structured Evidence Charts and Scrutiny of Circumstantial Evidence in Child Sexual Offence Trials: Commentary on Manojbhai Jethabhai Parmar (Rohit) v. State of Gujarat, 2025 INSC 1433 I. Introduction...
Supreme Court on Vendor’s Duty to Disclose Encumbrances and the Limited Evidentiary Value of Isolated Cross‑Examination Admissions Commentary on Moideenkutty v. Abraham George, 2025 INSC 1428...
Objects vs Area of Operation: Supreme Court Narrows Deemed Conversion to Multi-State Cooperative Societies under Section 103, Multi-State Cooperative Societies Act, 2002 I. Introduction The Supreme...
Doctrine of Lis Pendens and the Closed Architecture of Order XXI CPC: Commentary on Danesh Singh v. Har Pyari (2025 INSC 1434) I. Introduction The Supreme Court’s decision in Danesh Singh & Ors v....
Reaffirming the Evidentiary Burden to Prove Vehicle Involvement in Motor Accident Claims and Limits on Supreme Court Interference with Concurrent Findings: A Commentary on Sithara N.S. v. Sai Ram...
Finality of Compassionate Appointment: No Right to Upgradation, No “Endless Compassion”, and No Negative Equality I. Introduction The Supreme Court of India in The Director of Town Panchayat & Ors....
Substantial Compliance with Section 52‑A NDPS Act and Validity of On‑Spot Sampling: Commentary on Jothi @ Nagajothi v. State Case: JOTHI @ NAGAJOTHI v. THE STATE, REP. BY THE INSPECTOR OF POLICE...
Supremacy of the Public Premises Act Over State Rent Control Laws Irrespective of Tenancy Commencement, and a Strong Reassertion of Stare Decisis – Commentary on Life Insurance Corporation of India &...
Constitutional Safeguards in Reverse-Burden Terrorism Trials and the Limits of Section 436‑A CrPC: Commentary on CBI v. Dayamoy Mahato 1. Introduction The Supreme Court of India’s decision in Central...
Requisitioning of Private Doctors Under COVID-19 Emergency Regulations as Sufficient for PMGKY Insurance Coverage 1. Introduction The Supreme Court of India’s decision in Pradeep Arora & Ors. v....
Inter‑Departmental Jurisdiction of Internal Complaints Committees under the POSH Act: Commentary on Dr. Sohail Malik v. Union of India (2025 INSC 1415) I. Introduction The Supreme Court of India’s...
Ring‑fencing Section 36(1)(viii): Strict “Derived From” Test for Long‑Term Finance Deductions in National Cooperative Development Corporation v. Assistant Commissioner of Income Tax I. Introduction...
Co-existence of Section 102 CrPC Seizure Powers with Section 18A PC Act Attachment: Commentary on State of West Bengal v. Anil Kumar Dey (2025 INSC 1413) 1. Introduction The Supreme Court of India’s...
Remand Observations Do Not Freeze the Law; No Cross-Appeal Bars Challenge to Operative Relief; Compounding on Carrying Cost Turns on Facts 1. Introduction RattanIndia Power Limited (“RPL”,...
Judicially-Imposed Forfeiture in IBC Liquidation Sales Is Not a Contractual Penalty: A Commentary on M/s Shri Karshni Alloys Pvt. Ltd. v. Ramakrishnan Sadasivan, 2025 INSC 1411 1. Introduction The...
Expiry of Arbitral Mandate and Mandatory Substitution under Section 29A(6): Commentary on Mohan Lal Fatehpuria v. M/s Bharat Textiles & Ors., 2025 INSC 1409 I. Introduction The Supreme Court’s...
Mercy, Apology and the Proper Use of Contempt Power: A Detailed Commentary on Vineeta Srinandan v. High Court of Judicature at Bombay on its Own Motion (2025 INSC 1408) I. Introduction 1. The case in...
Pre‑Existing Disputes Under IBC Section 9: Supreme Court Elevates Ledger Confirmations and Post‑Demand Payments Over “Moonshine” Defences I. Introduction The Supreme Court of India in M/s. Saraswati...
Finality of Revenue Map Adjudications and the Limited Scope of Section 30, U.P. Revenue Code: Commentary on Suvej Singh v. Ram Naresh, 2025 INSC 1405 1. Introduction The Supreme Court of India in...