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Private Complaints Against Corporate Fraud: The SFIO Mandate Under Companies Act 2013
Introduction Corporate fraud has emerged as one of the most challenging dimensions of white-collar crime in contemporary India, eroding investor confidence and undermining the inte
Government Institution Education Does Not Guarantee Government Jobs: Supreme Court on Legitimate Expectation in Government Jobs
Introduction The Supreme Court of India recently delivered a significant judgment that clarifies the boundaries between education in government institutions and entitlement to publ
Heavy Earth Moving Machinery Not Subject to Road Tax When Used Exclusively Within Factory Premises: Supreme Court Analysis
Introduction In a landmark judgment delivered on January 8, 2026, the Supreme Court of India in Ultratech Cement Limited vs. State of Gujarat clarified a longstanding debate on the
Preventive Detention Cannot Override Bail: Supreme Court’s Landmark Ruling on Public Order Requirement
Introduction The Supreme Court of India recently delivered a significant judgment reaffirming that preventive detention laws cannot be used as instruments to bypass bail orders gra
Supreme Court Ruling on Contract Labour: Workers Hired Through Contractors Cannot Claim Equal Status as Regular Employees
Introduction The Supreme Court of India has recently reaffirmed a crucial principle governing employer-employee relatioships in the context of contract labour. The court’s de
The Algorithmic Accountability Paradox under India’s DPDP Act, 2023: Regulating Significant Data Fiduciaries
Introduction The Digital Personal Data Protection Act, 2023 represents India’s first attempt at creating a statutory framework for digital data protection, coming into force
Legality of Virtual Digital Assets in India: Private Key & Seed Phrase Extraction
Introduction India’s engagement with Virtual Digital Assets has undergone a remarkable transformation. From the Reserve Bank of India’s attempted prohibition in 2018 to
Cloud Data Access During Income Tax Surveys in India: Legal Framework & Jurisdictional Challenges”
Introduction The digital transformation has fundamentally altered regulatory compliance and enforcement mechanisms in India. As organizations migrate to cloud-based infrastructure,
Evidentiary Weight of Retracted Statements in Surveys vs. Searches: The 2025 Judicial Framework
The evidentiary value of retracted statements has emerged as a critical issue in Indian jurisprudence, particularly in the context of tax proceedings, criminal investigations, and
The Conversion Doctrine: Legal Validity of Converting a Section 133A Survey into a Section 132 Search under the Income Tax Act
Introduction The Indian tax administration system operates through distinct investigative mechanisms designed to detect and prevent tax evasion. Among these, the Income Tax Act, 19
