Insights & Resources

The NCLAT ruling highlights the balance between creditor rights and commercial wisdom in insolvency, raising questions on equity for OCs.

ITAT Delhi grants DTAA benefits to the US LLC, affirming that tax residency can exist independently of actual tax payments.

The MP High Court rules that maintenance provisions are meant for support, not for enabling capable spouses to avoid self-reliance.

Examining how prolonged incarceration, ongoing investigations, and constitutional rights shape the grant of bail under PMLA cases.

Madras HC examines PMLA v. CrPC conflicts, affirming procedural norms for arrests without physical custody.

Madras HC confirms, even without possession, any dealings with crime proceeds constitute money laundering under PMLA.

The Supreme Court's decision underscores the need for strict scrutiny in granting bail for economic offences affecting public interest.

Exploring the Supreme Court's nuanced stance on anticipatory bail within the SC/ST Act through pivotal rulings.

NCLAT clarifies that Section 12A applications are only permissible during CIRP, not post-liquidation.

The SC reaffirms bail principles under the PMLA, ensuring fair treatment in cases involving economic offences and personal liberty.

The Supreme Court upholds Delhi HC ruling: GST authorities cannot seize cash & silver bars as unaccounted wealth under Section 67.

The Delhi High Court highlights petitioners’ rights concerning seized assets and the refund process during tax investigations under CGST.

Exploring the Supreme Court's nuanced stance on anticipatory bail within the SC/ST Act through pivotal rulings.

The SAFEMA Tribunal reaffirmed that adjudication under FERA is distinct from prosecution, upholding monetary penalties against the appellant despite his acquittal in a related Customs case. The ruling underscores that retracted confessions, if unsubstantiated, and procedural delays do not override corroborative evidence in civil penalty proceedings under foreign exchange law.

SC rules on unified sureties for multiple FIRs, easing the bail process across states, upholding fundamental rights under Article 21

Supreme Court clarifies: mere non-payment of debts does not establish criminal liability, underscoring the separation of civil and criminal

Analysis of a landmark Supreme Court verdict, highlighting key legal errors in NDPS convictions and procedural integrity

The Delhi High Court confirms NCLT's authority to handle cases involving forged documents, expanding its role in complex company disputes.

The SAFEMA Tribunal reduced penalties under FEMA, recognising the importance of proportionality in regulatory enforcement and compliance.

The Allahabad HC stresses the need for reasoned summoning orders in benami cases, ensuring proper judicial scrutiny and legal adherence.