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Section 119 IT Act vs Section 7 D&C Act: Why CBDT Circulars Are Binding in Nature But DCC Guidelines Are Not
ABSTRACT Two of India’s most prominent regulatory bodies — the Central Board of Direct Taxes (CBDT) and the Drugs Consultative Committee (DCC) — issue prosecution-related gui
Income Tax Act Interpretation: How Courts Read Tax Laws in India – A Step-by-Step Guide
Abstract Every time the Income Tax Department raises a demand on a taxpayer — or a taxpayer claims a deduction — the words of the Income Tax Act must be interpreted by someone:
Section 115JB MAT vs Section 14A Rule 8D: Why Accounting Standards Prevail Over Tax Formulas
1. INTRODUCTION: THE CONCEPTUAL CLASH The Fundamental Tension At the heart of the Section 14A Rule 8D vs. Section 115JB debate lies a profound conceptual clash: On one side: The
Admissibility of SFIO Reports in Legal Proceedings: A Critical Analysis of Deloitte Haskins & Sells LLP v. Union of India
Introduction The National Company Law Appellate Tribunal (NCLAT) judgment dated February 28, 2025, in the case of Deloitte Haskins & Sells LLP v. Union of India represents a
Seize Cash under GST: Delhi High Court Rules Revenue Department Cannot Seize Cash
Introduction In the realm of taxation, legal interpretations play a crucial role in shaping the rights and obligations of taxpayers. The recent judgment by the Delhi High Court in
Drugs & Cosmetics Act 1940: Supreme Court’s Ruling on Police Complaints Regarding Violations of Drug Laws, Ensuring Procedural Integrity
Introduction: Setting the Legal Context The recent ruling by the Supreme Court regarding the initiation of legal proceedings under the Drugs and Cosmetics Act, 1940, marks a signif
Decoding Clarificatory Provisions with Retrospective Effect: A Detailed Examination of Indian Jurisprudence
Introduction The Indian legal system operates on the fundamental principle that laws generally apply prospectively, meaning they affect transactions and events occurring after thei
Private Vehicle Not Public Place: NDPS Act Supreme Court Ruling
Introduction The question of whether a private vehicle constitutes a public place has emerged as one of the most intriguing jurisprudential debates in Indian law. This seemingly st
