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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
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
TDS on Salary for Remote Employees Across Multiple Indian States Under Section 192: Compliance Challenges”
Introduction The rise of remote work in post-pandemic India has created a TDS on salary compliance challenge that neither the Income Tax Act, 1961 nor the CBDT has clearly addresse
Crypto Losses Under Section 115BBH: Why the No-Set-Off Rule Creates an Unconstitutional Tax on Notional Gains
Introduction When the Finance Act, 2022 introduced Section 115BBH into the Income Tax Act, 1961, it created one of the most structurally aggressive tax provisions that India’
Section 56(2)(viib) Angel Tax Abolition 2024: Retrospective Refund Rights of Startups Assessed Between 2012–2024
The Twelve-Year Burden: What Was Angel Tax? When Finance Minister Pranab Mukherjee introduced the Finance Act, 2012, he inserted a clause into the Income Tax Act, 1961 that would g
GST on Crypto-to-Crypto Swaps: Is It Barter Under Schedule I, or Does Section 7 Even Apply to Decentralized Exchanges?
Introduction The law relating to GST on cryptocurrency in India occupies a space that is simultaneously over-discussed and under-resolved. As decentralized finance (DeFi) expands,
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
