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Section 35 BNSS: Police Arrest Without Warrant, Notice Rule & Arnesh Kumar Guidelines (2026)
Abstract The power to arrest a citizen without a warrant is among the most potent — and most susceptible to abuse — instruments of the criminal justice machinery. For decades,
Section 187(3) BNSS Default Bail: 60/90 Day Rule Guide
Introduction The enactment of the Bharatiya Nagarik Suraksha Sanhita, 2023 marks a structural shift in India’s criminal procedure regime, replacing the Code of Criminal Procedure
Solid Waste Management Rules, 2026: A Comprehensive Legal, Regulatory, and Compliance Analysis (India)
Introduction: From Municipal Failure to Regulatory Overhaul India’s solid waste crisis is no longer a question of policy inadequacy but one of systemic regulatory failure and enf
The Jurisprudence of Synthetic Reality: A Comprehensive Legal and Constitutional Analysis of India’s IT Amendment Rules 2026
Introduction: The Advent of Algorithmic Governance and the Crisis of Epistemic Trust The intersection of artificial intelligence, digital constitutionalism, and intermediary liabil
Can Appellate Court Criticism Demoralise Judges? Judicial Independence and the Chilling Effect
Introduction On 13 February 2026, Justice Pankaj Bhatia of the Allahabad High Court made a remarkable decision that sent ripples through India’s judicial system. While hearin
Section 50C of the Income Tax Act, 1961 Stamp Duty Valuation vs. Circle Rates: The Constitutional Validity of Deeming Fictions in Capital Gains
Introduction Few provisions in Indian income tax law generate as much sustained controversy, litigation, and legislative amendment as Section 50C of the Income Tax Act, 1961. At it
Livestream Donations and the TDS Gap on Creator Income in India: Why Streamers and Influencers Have No Withholding
Introduction India’s creator economy has grown into a multi-billion-rupee ecosystem, where gaming streamers attract thousands of viewers, YouTubers monetize every upload, and
Startup Losses and Section 79 of the Income Tax Act, 1961: When Anti-Abuse Rules Kill Legitimate Restructuring
Introduction India’s startup ecosystem has grown into one of the most dynamic in the world, yet founders and investors continue to grapple with a tax provision that was never
Income Tax Treatment of Carbon Credits: Asset, Income, or Capital Receipt Under the IT Act, 1961?
Introduction Carbon credits — formally known as Certified Emission Reductions (CERs) — have occupied an increasingly contentious space in Indian tax jurisprudence over the past
Section 80M Income Tax Act: Inter-Corporate Dividend Deduction
Introduction When the Finance Act 2020 abolished the Dividend Distribution Tax (DDT) under Section 115-O of the Income Tax Act, 1961, India shifted from a company-level tax to the
