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The Satisfaction Note Doctrine in Income Tax Search Assessments: From Calcutta Knitwears to Jasjit Singh
A Comprehensive Legal Analysis of Procedural Safeguards, Judicial Safeguards, and Practical Implementation Under the Income Tax Act, 1961 Executive Summary: Key Takeaways on the Sa
X v. State of Rajasthan and Tapas Kumar v. State of Chhattisgarh: A Comprehensive Analysis of Bail in Serious Offences
Introduction The Supreme Court of India, through its benches led by Justice J.B. Pardiwala and Justice R. Mahadevan, has issued two landmark judgments that fundamentally reshape th
Gujarat’s First AI Data Centre at GIFT IFSC: Legal Framework and Investment Opportunities for Global Investors
Introduction Gujarat’s maiden artificial intelligence (AI) data centre at the Gujarat International Finance Tec-City (GIFT) International Financial Services Centre (IFSC) rep
Trump’s Tariffs at the Supreme Court: The Constitutional Clash Over IEEPA, Plan B Alternatives, and India’s Trade Opportunity
I. Introduction: A Defining Constitutional Moment On November 5, 2025, the United States Supreme Court heard oral arguments in what may become one of the most consequential cases o
Black Money Act Under Review: Government Panel to Revisit Harsh Penalties and Implementation Challenges
Introduction: A Decade-Long Experiment Under Scrutiny A decade after the enactment of one of India’s most stringent anti-evasion laws, the government has initiated a comprehe
Pakistan’s 27th Constitutional Amendment: Dismantling Judicial Independence—A Critical Analysis for Constitutional Lawyers
Executive Summary The Pakistan’s 27th Constitutional Amendment, enacted in November 2025, represents a watershed moment in constitutional jurisprudence marked by insti
Historical Evolution of Section 271(1)(c) Provisions: Penalty-to-Tax Ratio and Legislative Intent
From the Income Tax Act 1922 to Modern GST Era: How Penalty Philosophy Transformed From Punitive to Proportionate Introduction: From Punishment to Proportionality—A Century-Long
Income Tax Penalty Appeal: Complete Guide to CIT(A), ITAT & High Court with Practical Remedies [2024-25]
Complete Guide to Multi-Level Appeal Structure, Remedies, and Judicial Review of Penalty Orders Under Income Tax Act Introduction: A Comprehensive Multi-Level Appeal Structure The
Section 271(1)(c) Penalty in Detail: Concealment vs. Inaccuracy and the Requirement for Intentional Wrongdoing
Introduction: A Question of Two Essentials and Intentional Wrongdoing Section 271(1)(c) of the Income Tax Act, 1961, stands as one of the most litigated, contested, and misapplied
Penalty and Criminal Prosecution under Income Tax Act: Understanding the Hierarchical Relationship with Assessment Orders
How Penalty Cancellation Automatically Quashes Criminal Prosecution and the Supreme Court’s Doctrine of Simultaneity Introduction: The Paradox of Simultaneous But Interconnec
