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Section 50C of the Income Tax Act, 1961 Stamp Duty Valuation vs. Circle Rates: The Constitutional Validity of Deeming Fictions in Capital Gains
Introduction Few provisions in Indian income tax law generate as much sustained controversy, litigation, and legislative amendment as Section 50C of the Income Tax Act, 1961. At it
Startup Losses and Section 79 of the Income Tax Act, 1961: When Anti-Abuse Rules Kill Legitimate Restructuring
Introduction India’s startup ecosystem has grown into one of the most dynamic in the world, yet founders and investors continue to grapple with a tax provision that was never
Section 80M Income Tax Act: Inter-Corporate Dividend Deduction
Introduction When the Finance Act 2020 abolished the Dividend Distribution Tax (DDT) under Section 115-O of the Income Tax Act, 1961, India shifted from a company-level tax to the
ESOP Taxation After Exit: Why Perquisite Tax at Exercise and Capital Gains at Sale Creates Double Taxation by Stealth
Introduction Employee Stock Option Plans (ESOPs) are among the most powerful instruments that Indian startups and companies use to attract, retain, and motivate talent. ESOPs give
Fractional Ownership of Real Estate and Income Tax: How Co-Ownership Platforms Fall Through the Cracks of Section 54 and 54F
Introduction Fractional ownership of real estate has moved from a niche arrangement between family members and business partners to a fully commercialised, technology-enabled inves
ISD Mechanism Failure in GST: Why Shared Service Centres in Group Companies Can’t Use ISD Rules
Introduction The Input Service Distributor (ISD) mechanism under India’s Goods and Services Tax (GST) framework was conceived as a practical solution for large businesses tha
Reverse Charge Mechanism on Director’s Remuneration: The Unintended Tax Burden on Closely-Held Private Companies
Introduction There are very few provisions under the Goods and Services Tax framework that have managed to create as much practical difficulty for small and closely-held private co
BNSS Section 250 (Discharge) & 251 (Charges): Continuity from CrPC 227-240
Introduction The replacement of the Code of Criminal Procedure, 1973 with the Bharatiya Nagarik Suraksha Sanhita, 2023 marked a major reform in Indian criminal procedure. Questions
AI-Hallucinated Citations in Indian Courts: The Emerging Professional Liability of Advocates
Introduction The integration of artificial intelligence tools in legal practice has introduced unprecedented challenges to judicial systems worldwide. In India, the emergence of AI
EWS Reservation and Junior Residency Pay: When a Medical Stipend Determines Constitutional Eligibility
Introduction A quiet but constitutionally significant question has been building inside India’s medical education system for several years: what counts as ‘income’ when a doc
