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Legality of Virtual Digital Assets in India: Private Key & Seed Phrase Extraction
Introduction India’s engagement with Virtual Digital Assets has undergone a remarkable transformation. From the Reserve Bank of India’s attempted prohibition in 2018 to
Comprehensive Legal, Procedural, and Jurisprudential Analysis of Power Transmission Lines in India: A Treatise on the Electricity Act, 2003 and the Indian Telegraph Act, 1885
1. Executive Context and Constitutional Framework The development of a robust national electricity transmission grid is the bedrock of India’s economic stability and growth. As t
Cloud Data Access During Income Tax Surveys in India: Legal Framework & Jurisdictional Challenges”
Introduction The digital transformation has fundamentally altered regulatory compliance and enforcement mechanisms in India. As organizations migrate to cloud-based infrastructure,
Evidentiary Weight of Retracted Statements in Surveys vs. Searches: The 2025 Judicial Framework
The evidentiary value of retracted statements has emerged as a critical issue in Indian jurisprudence, particularly in the context of tax proceedings, criminal investigations, and
The Conversion Doctrine: Legal Validity of Converting a Section 133A Survey into a Section 132 Search under the Income Tax Act
Introduction The Indian tax administration system operates through distinct investigative mechanisms designed to detect and prevent tax evasion. Among these, the Income Tax Act, 19
Comparative Analysis of Industrial Land Acquisition Regimes in Gujarat: A Treatise on Section 63AA, Section 89A, and Section 55
Introduction The legal architecture governing the acquisition of agricultural land for industrial purposes in the State of Gujarat is a complex tripartite system, a legacy of the
Surveys under Section 133A: The Third-Party Trap in Chartered Accountant Offices
Introduction The Income Tax Department wields significant investigative powers to detect tax evasion and ensure compliance with fiscal laws. Among these powers, the authority to co
CBDT Office Memorandum 2025: Risk Management Strategy (RMS) Exemption for Search and Survey Cases – Streamlining Reassessment or Legal Loophole?
Introduction The Central Board of Direct Taxes (CBDT) issued an Office Memorandum on February 27, 2025, fundamentally altering how search and survey case information flows through
Section 133A of the Income Tax Act Post Finance Act 2022: Survey Approval Framework & Legal Challenges
Introduction The Finance Act 2022 introduced significant amendments to Section 133A of the Income Tax Act, 1961, fundamentally altering the landscape of survey operations conducted
Survey Authorization for Entity A, Documents Found for Entity B: Section 153C Third-Party Tax Assessment, Section 292C Presumption Trap, and Group Company Liability
Understanding the Jurisdictional Anomaly in Tax Assessments During tax enforcement proceedings, the Income Tax Department often encounters a peculiar situation where survey or sear
