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High Court Must Independently Apply Its Mind on SC/ST Act Charges in Appeal Under Section 14A: Supreme Court Emphasizes Active Appellate Scrutiny
Introduction The appellate jurisdiction of High Courts under the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989, has been a subject of evolving jurispru
Supreme Court Clarifies: Payment of Gratuity Act Does Not Apply to Central Government Employees under CCS Pension Rules
Introduction The question of which statutory regime governs the payment of gratuity to government employees has been a recurring source of litigation in India. In a significant rul
Jurisdictional Conundrum: Can a Civil Judge (Senior Division) Acting as a Commercial Court Hear Trademark Passing Off Suits?
Introduction The intersection of commercial law and intellectual property rights in India has created a complex landscape that continues to evolve through judicial interpretation.
Limits of Judicial Review in Examination Matters: Supreme Court Holds High Courts Cannot Act as Super-Examiners
Introduction The delicate balance between judicial review and administrative expertise has long been a subject of intense jurisprudential debate in India. This balance becomes part
Judicial Doctrines and Statutory Mandates: A Comprehensive Analysis of Section 40(a)(ia) Disallowance for Netting Off Interest
Executive Summary The intersection of financial accounting standards and tax statutory compliance often presents complex interpretive challenges. A prominent area of contention ari
Unexplained Cash Credits (Section 68): Judicial Shift on Documentary Sufficiency for Unsecured Loans (2023–2025)
1. Introduction: The Doctrinal Shift in Unexplained Cash Credits under Section 68 The adjudication of unexplained cash credits under Section 68 of the Income Tax Act, 1961, has und
Polluting Company’s Turnover as a Relevant Factor to Determine Environmental Damage Compensation
Introduction Environmental degradation has emerged as one of the most pressing challenges facing India today, with industrial pollution, unauthorized construction, and violations o
Joint Insolvency Proceedings for Intricately Linked Corporate Entities Under IBC
Introduction On February 3, 2026, the Supreme Court of India delivered a landmark judgment in Satinder Singh Bhasin v. Col. Gautam Mullick & Ors. [1], which affirmed that a sin
Judicial Restraint on Witness Multiplication: Bail in NDPS Cases and Right to Speedy Trial Under Article 21
Introduction The Supreme Court of India has consistently emphasized that prolonged incarceration without trial constitutes a violation of fundamental rights guaranteed under Articl
