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GST on Corporate Guarantees: Taxability of No-Consideration Transactions Under Section 7(1)(c)?
Introduction A corporate guarantee, at its simplest, is a promise made by one company — typically a parent, holding, or group entity — to discharge the debt or fulfill the obli
GST E-Invoicing Threshold ₹5 Crore: NBFC Exemption & Notification 13/2020
Introduction India’s Goods and Services Tax regime has always carried within it an ambitious undertaking — not just fiscal reform, but the wholesale digitalisation of how b
Reverse Charge Mechanism on Director’s Remuneration: The Unintended Tax Burden on Closely-Held Private Companies
Introduction There are very few provisions under the Goods and Services Tax framework that have managed to create as much practical difficulty for small and closely-held private co
Input Tax Credit on CSR Expenses: Why the Statutory Exclusion Under Section 17(5) Contradicts Constitutional Cooperative Federalism
Introduction India’s Goods and Services Tax framework rests on a foundational promise: that taxes paid on business inputs will be credited against output tax liability, there
Female Genital Mutilation as a Constitutional Question: FGM, Dawoodi Bohras, and the Limits of Article 25
Introduction At the crossroads of bodily autonomy, religious freedom, and constitutional morality lies one of the most legally complex and socially charged questions in contemporar
The Sabarimala 9-Judge Bench Of April 2026: Rewriting The Essential Religious Practices Test For All Of India
Introduction: The Moment India’s Religion-Law Relationship Gets Renegotiated On February 17, 2026, a three-judge bench of the Supreme Court comprising Chief Justice Surya Kan
Solid Waste Management Rules 2026 (SWM Rules 2026): Who Bears Legal Liability When Urban Local Bodies Fail Four-Stream Segregation?
Abstract: The Solid Waste Management Rules, 2026, notified by the Ministry of Environment, Forest and Climate Change under the Environment (Protection) Act, 1986, come into effect
Digital Arrest Scams and the Supreme Court’s Suo Motu Jurisdiction: Filling a Gap Between the IT Act and BNS
Introduction The digital age has ushered in unprecedented convenience alongside novel forms of criminal exploitation. Among the most insidious schemes to emerge in recent years is
BNSS Section 250 (Discharge) & 251 (Charges): Continuity from CrPC 227-240
Introduction The replacement of the Code of Criminal Procedure, 1973 with the Bharatiya Nagarik Suraksha Sanhita, 2023 marked a major reform in Indian criminal procedure. Questions
CAQM as a De Facto Environmental Regulator: The Supreme Court’s Expanding Role in Delhi’s Air Pollution Crisis
Introduction India’s national capital has, for decades, carried the grim distinction of being one of the most polluted cities in the world. Each winter, a toxic haze descends
