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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
Restorative Justice vs Retributive Justice in Indian Criminal Law
Introduction The Indian criminal justice system has historically operated predominantly on the foundations of retributive justice, where punishment and deterrence form the core obj
Constitutional Morality Vs Popular Morality: A Judicial Discourse on Rights and Freedoms in India
Introduction The tension between constitutional morality and popular morality represents one of the most significant debates in contemporary Indian jurisprudence. This conflict ari
Judicial Discretion at the Intersection of Liberty and Process: A Treatise on Supreme Court Jurisprudence Regarding Anticipatory Bail During Pending Non-Bailable Warrants
1. Introduction: The Dialectics of Personal Liberty and Sovereign Compulsion The administration of criminal justice in India rests upon a delicate equilibrium between two competing
Comprehensive Legal Defense Against Invocation of Section 74 of the CGST Act, 2017: Analyzing ‘Willful Suppression’ in the Context of Insolvency and Non-Realization of Professional Fees
Executive Summary The present legal analysis evaluates the defense strategy for a Writ Petition challenging the invocation of Section 74 of the CGST Act on allegations of willful s
Basic Structure Doctrine vs Parliamentary Sovereignty: The Constitutional Equilibrium in Indian Democracy
Introduction The Indian Constitution represents a delicate balance between flexibility and rigidity, between the need for evolutionary change and the preservation of fundamental va
Public Interest Litigation vs Locus Standi Doctrine: A Transformative Journey in Indian Jurisprudence
Introduction The Indian judicial landscape witnessed a revolutionary transformation during the post-Emergency period when the Supreme Court fundamentally altered the traditional un
