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The ‘Make Available’ Principle in DTAA: Tax Implications and Analysis of the Indo-Singapore Agreement
An In-depth Analysis of the Delhi High Court’s Interpretation of Fees for Technical Services (FTS) and its Broader Impact on International Tax Law Introduction The taxation of cr
Assignment of Debt Under Section 7 of the Insolvency and Bankruptcy Code (IBC): An Analysis of Manavta Tradelink Pvt. Ltd. vs. Manikaran Vincom Pvt. Ltd.
Introduction The insolvency regime in India has undergone a transformative journey since the enactment of the Insolvency and Bankruptcy Code, 2016 (hereinafter referred to as ̶
Section 498A IPC: Legal Protection for Married Women or Instrument of Misuse
Introduction Section 498A of the Indian Penal Code stands as one of the most debated provisions in Indian matrimonial law. Introduced through the Criminal Law (Second Amendment) Ac
Responding to the Notice of Arbitration under the HKIAC Arbitration Rules
Introduction International arbitration has become the preferred mechanism for resolving commercial disputes, particularly in cross-border transactions. The Hong Kong International
Responding to the Notice of Arbitration under the DIAC Arbitration Rules
Introduction The Delhi International Arbitration Centre represents one of India’s leading institutional arbitration frameworks established to provide parties with a neutral,
Responding to a Notice of Arbitration under the LCIA Arbitration Rules
Introduction The London Court of International Arbitration, commonly known as the LCIA, stands as one of the preeminent international arbitration institutions globally, administeri
International Arbitration: Legal Framework, Regulations and Contemporary Practice
Introduction International arbitration has emerged as the preferred mechanism for resolving cross-border commercial disputes in an increasingly interconnected global economy. This
Cross-Border Insolvency in India: Legal Framework and Emerging Jurisprudence
Introduction The increasing integration of global economies has fundamentally transformed how businesses operate across international borders. As multinational corporations expand
Assessing the Evidentiary Threshold: Undervaluation of Imported Goods under the Customs Act, 1962
An In-depth Analysis of Legal Requirements, Judicial Interpretation, and Practical Implications in Customs Valuation Disputes Introduction The valuation of imported goods stands as
Supreme Court Ruling on Enforcement Directorate Powers: Restricting Arrests After Cognizance Under PMLA
Introduction The Prevention of Money Laundering Act, 2002 remains one of India’s most stringent legislative instruments designed to combat financial crimes and money launderi
