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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
Corporate Social Responsibility Must Include Environmental Responsibility: Supreme Court’s Landmark Judgment in Great Indian Bustard Case
Introduction The Supreme Court of India delivered a transformative judgment on December 19, 2025, establishing that corporate social responsibility cannot be separated from environ
Section 45A ESI Act: When Best Judgment Assessment Applies
The Supreme Court of India recently delivered a landmark judgment that brings much-needed clarity to the interpretation and application of Section 45A of the Employees’ State
Forest Conservation Act 1980: Central Approval for Forest Land
In a landmark judgment delivered on December 19, 2024, the Supreme Court of India reinforced the protection of forest lands by categorically ruling that no forest land can be lease
Mutation of Revenue Records Based on Will: Legal Framework and Judicial Interpretation
Understanding Mutation in Revenue Records Mutation, often referred to as ‘Dakhil Kharij’ in revenue parlance, represents a fundamental administrative process through wh
Section 311 CrPC / Section 348 BNSS: Power to Summon & Recall Witness
Introduction The criminal justice system in India is fundamentally built upon the discovery of truth and delivery of justice through fair and transparent proceedings. Within this f
Section 482 CrPC / 528 BNSS: Quashing Cheque Bounce Cases — SC Ruling
Introduction The Supreme Court of India delivered a significant judgment on December 19, 2024, reaffirming the jurisdictional boundaries of High Courts when dealing with petitions
Cross-Border Data Transfers: Sovereignty Meets the Borderless Internet
The flow of data across international borders has become the lifeblood of the modern digital economy, yet this seamless transfer of information increasingly collides with national
Digital Consent in India: Legal Evolution from Traditional Contracts to Data Protection
Introduction The evolution of consent from a traditional contractual principle to its contemporary digital manifestation represents one of the most significant transformations in c
The Data Protection Board: India’s Nascent Privacy Regulator as Quasi-Judicial Sovereign
Introduction India’s journey toward establishing a robust data protection framework reached a significant milestone with the enactment of the Digital Personal Data Protection
