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DCC Prosecution Guidelines Under the Drugs and Cosmetics Act, 1940: An Ultra Vires Analysis
ABSTRACT The Drugs Consultative Committee (DCC), constituted under Section 7 of the Drugs and Cosmetics Act, 1940, periodically issues guidelines classifying drug quality defects i
The 90-Day Appeal Limitation Under Section 21(5) of the NIA Act: Judicial Divergence, Constitutional Stakes, and Pending Supreme Court Resolution
Abstract Section 21(5) of the National Investigation Agency Act, 2008 (NIA Act) imposes a 30-day primary limitation period for filing appeal from Special Courts to the High Court,
Special Appeal Provisions in the NIA Act and SC/ST Act: Legislative History, Statutory Architecture, and Landmark Jurisprudence
1. Introduction: Two Provisions, One Common Logic Indian criminal procedure rests on a settled appellate hierarchy. The Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023 — and its
Special Courts and Appeals in Criminal Law in India: A Complete Guide
Abstract India’s criminal justice system operates on a layered appellate hierarchy under the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023 and its predecessor, the Code of
Electronic Evidence Under BSA 2023: Section 63 Certificate Requirements & Supreme Court Interpretation
Section 63 Certificate Requirements & Supreme Court Interpretation I. From Navjot Sandhu to Section 63 BSA, 2023: Evolution of Electronic Evidence Law The law governing electro
UGC Equity Regulations 2026: Constitutional Scrutiny, the Supreme Court Stay, and Implications for Higher Education
Introduction: The Constitutional Equilibrium of Educational Equity India’s higher education framework rests on a constitutional balance between academic excellence and social equ
When Doubt Benefits the Government: The Revenue-Favourable Interpretation of Exemption and Deduction under Indian Income Tax Law
Abstract For decades, Indian tax practitioners operated on the assumption that any ambiguity in a tax provision — whether it imposed a liability or granted a relief — should be
Mandatory vs. Directory in Indian Income Tax Law: Procedural Compliance, Key Judgments, and the 2022–2026 Landscape
Abstract In income tax practice, the issue of mandatory vs directory in income tax often arises when taxpayers seek to justify non-compliance with a statutory condition by arguing
Income Tax Act Interpretation: How Courts Read Tax Laws in India – A Step-by-Step Guide
Abstract Every time the Income Tax Department raises a demand on a taxpayer — or a taxpayer claims a deduction — the words of the Income Tax Act must be interpreted by someone:
