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The Mandatory Procedure for a Drug Inspector’s Complaint Under the Drugs and Cosmetics Act, 1940
ABSTRACT The Drugs and Cosmetics Act, 1940 establishes a unique prosecution architecture: criminal proceedings for quality offences can be initiated only through a complaint, not t
Section 119 IT Act vs Section 7 D&C Act: Why CBDT Circulars Are Binding in Nature But DCC Guidelines Are Not
ABSTRACT Two of India’s most prominent regulatory bodies — the Central Board of Direct Taxes (CBDT) and the Drugs Consultative Committee (DCC) — issue prosecution-related gui
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
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:
