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Section 18 of the Limitation Act Applicable to IBC Proceedings: A Judicial Analysis
Introduction The intersection of the Limitation Act, 1963 with the Insolvency and Bankruptcy Code, 2016 has been a subject of intense judicial scrutiny. Among the most significant
Constitutional Validity of SARFAESI Act, 2002
Introduction The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 represents a watershed moment in India’s banking and fin
Historical Evolution of the Insolvency and Bankruptcy Code (IBC): A Transformational Journey in Indian Insolvency Law
Introduction The enactment of the Insolvency and Bankruptcy Code, 2016 marked a watershed moment in India’s economic and legal history. Before this unified legislation
Double Taxation Avoidance Agreements Under the Income Tax Act: A Comprehensive Legal Analysis
Introduction to Double Taxation Avoidance Agreements In today’s interconnected global economy, the phenomenon of double taxation presents significant challenges to internatio
Customs Duties in India 2026: BCD, IGST, Cess & Recent Changes
Historical Evolution and Legal Framework India’s customs regime has evolved significantly since the colonial era, when the first customs tariff was recorded in the 1850s. The
Retraction of Statements and Confessions in Indian Law: A Comprehensive Legal Analysis
Introduction The jurisprudence surrounding retraction of statements and confessions represents one of the most intricate aspects of Indian criminal law and evidence. Rooted in the
Gold Carry Limit from Dubai to India 2026: Customs Rules
Introduction The movement of gold across international borders has always been subject to stringent regulatory oversight in India. With gold being one of the most valuable commodit
The Narcotic Drugs and Psychotropic Substances Act, 1985: A Legal Analysis
Introduction India’s battle against narcotic drugs and illicit substance trafficking has evolved significantly over the decades. Before 1985, the regulatory framework
Advance ruling mechanisms under GST
Introduction The Goods and Services Tax framework in India introduced several mechanisms to ensure clarity and certainty in tax matters for registered taxpayers. Among these, the a
Section 246A Income Tax Act: CIT(A) Appeal Procedure & Form 35
Introduction to Appellate Mechanism in Income Tax Law The appellate mechanism under the Income Tax Act, 1961, serves as a crucial safeguard for taxpayers against arbitrary or erron
