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GIFT City as a Hub for Centralised Treasury Functions: The GRCTC Framework
Introduction The Gujarat International Finance Tec-City, commonly known as GIFT City, represents India’s ambitious stride toward establishing itself as a global financial hub
Derivatives Vs Shares: Tax Clarity On The Horizon
The Indian financial markets have witnessed unprecedented growth in derivative trading over the past decade, with retail participation reaching historic levels. This surge has brou
Tribal Autonomy (Fifth & Sixth Schedules) vs One-Nation Governance: Constitutional Balance in India
Introduction India’s constitutional architecture reflects a delicate equilibrium between unified national governance and the protection of tribal rights, a principle central
Motive Insignificant When Direct Evidence In Form Of Dying Declaration Exists: Supreme Court
Introduction The Indian judicial system places extraordinary evidentiary weight on dying declarations, recognizing them as one of the most reliable forms of testimony in criminal p
Section 19(b) Specific Relief Act Cannot Override Doctrine Of Lis Pendens Once Suit for Specific Performance Is Filed: Supreme Court
Introduction In a significant ruling that clarifies the interplay between contractual protections and procedural doctrines in property law, the Supreme Court of India has held that
Digital Arrest Scams: Holding Banks and Telecom Companies Liable for Victim Losses Due to Negligence
Introduction The rising wave of digital arrest scams has become a pressing concern for law enforcement and regulatory authorities across India. In a significant development aimed a
Vendor Is Necessary Party In Specific Performance Suits Even If He Has Transferred Property To Third Party: Supreme Court
Introduction The Supreme Court of India has recently reaffirmed a fundamental principle of property law through its judgment in Kishorilal (D) Through LRS & Ors. vs. Gopal &
Section 27 Evidence Act: Materials Handed Over During Police Check Cannot Be Termed Section 27 Recoveries: Supreme Court Analysis
Introduction In a significant ruling that clarifies the boundaries of evidentiary law in criminal proceedings, the Supreme Court of India has held that materials handed over by an
Once Loss Is Caused By Fire, Cause Of Fire Becomes Immaterial: Supreme Court Allows Insurance Claim
Introduction The Supreme Court of India recently delivered a landmark judgment that significantly clarifies the legal principles governing fire insurance claims in the country. In
Non-Compete Fee Can Be Deducted As Revenue Expenditure Under Section 37(1) Income Tax Act: Supreme Court Clarifies Long-Standing Controversy
Introduction The Indian Supreme Court has recently delivered a landmark judgment that has far-reaching implications for corporate taxation in the country. In Sharp Business System
