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Usufructuary Mortgage Under TPA Section 58(d): When and How to Use It
Introduction Usufructuary mortgage represents a distinctive form of secured transaction in Indian property law, characterized by the transfer of possession and enjoyment rights fro
Fraudulent Use of Insolvency Proceedings to Evade Tax Liabilities: Analysis of NCLT Kolkata’s Decision in Jayam Vyapaar Pvt. Ltd.
Introduction The relationship between insolvency law and tax enforcement has emerged as one of the most contentious areas in India’s corporate legal framework. The National C
Mutual Legal Assistance Treaty (MLAT): Indian Framework & Process
Introduction In an increasingly interconnected world where criminal activities frequently transcend national boundaries, the need for robust mechanisms enabling international coope
CPC Order 7 Rule 11: Rejection of Plaint Grounds & Procedure
Introduction The rejection of a plaint under Order 7 Rule 11 of the Code of Civil Procedure, 1908 (CPC) represents one of the most significant threshold mechanisms in Indian civil
Legislative Immunity in India: Constitutional Protections and Bribery Challenges
An in-depth analysis of the constitutional provisions, landmark judgments, and the ongoing scrutiny by the Supreme Court Introduction The constitutional immunity granted to legisla
E-Way Bill in GST: A Comprehensive Analysis
Understanding the E-Way Bill and its Importance in GST Collection Introduction to the E-Way Bill System The implementation of the Goods and Services Tax regime in India brought abo
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 / BNS Section 86: Cruelty by Husband — Defences & SC Rulings
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
