Insights & Resources

SC upholds PMLA’s continuing offence doctrine, rejecting retrospective and threshold-based challenges to money laundering prosecutions.

Bombay High Court reaffirms that statutory law prevails over CBDT guidelines in compounding offences under income tax legislation.

Rajasthan High Court upholds Section 153C action based on WhatsApp chats corroborated by digital records and cash book evidence.

SEBI’s 2025 amendment to the Insider Trading Regulations expands the definition of Unpublished Price Sensitive Information (UPSI), introduces new disclosure triggers, and streamlines compliance with structured data protocols. This regulatory update signals a decisive shift toward pre-emptive corporate transparency and robust market integrity safeguards.

ITAT rules that failure to transfer liabilities with assets disqualifies a demerger from tax exemption under Section 2(19AA) of the IT Act.

SC sets aside High Court’s interference in IBC proceedings, affirming that insolvency disputes must follow statutory resolution channels.

CCI’s 2025 regulations overhaul penalty recovery with expanded scope, third-party liability, and legal heir accountability.

Did the Supreme Court overlook BNSS’s deemed sanction provision? This analysis dissects the ruling's impact on public servant prosecutions.

Delhi HC clarifies that cash violations under Section 269ST don't void contracts; unjust enrichment cannot override contractual claims.

An in-depth analysis of the EU's AI Act—its key provisions, risk-based approach, and global implications for AI governance.

SC clarifies whether royalty on minerals is a tax or a fee, reaffirming state powers in a landmark ruling with retrospective effect.