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Delhi High Court Rules on the Effect of Acquittal in Money Laundering Cases
DHC verdict impacts future money laundering cases, highlighting key legal precedents.
Apr 20, 20243 min read
RBI Proposes Comprehensive Draft Directions to Streamline Payment Aggregator Oversight
RBI sets new norms to regulate Payment Aggregators, enhancing transparency and security in digital payments.
Apr 19, 20243 min read
Defining SARFAESI Boundaries: Supreme Court’s Directives on High Court’s Intervention under Writ Jurisdiction
SC clarifies when HCs should step in under Article 226, emphasizing strict adherence to SARFAESI processes and remedies.
Apr 19, 20244 min read
Cannot Initiate CIRP When a Pre-existing Dispute Exists: NCLAT
Introduction In a judgment titled Akbar Travels of India Pvt. Ltd. v. Ritco Travels & Travels Pvt Ltd [i] , the National Company Law...
Apr 18, 20243 min read
Supreme Court Clarifies: Conspiracy & Scheduled Offence under Section 120B IPC in the Context of the PMLA
SC rules on PMLA, stating no proceeds of crime without a scheduled offence, safeguarding against misuse.
Apr 18, 20243 min read
Addendum Acting Retrospectively May Be Valid if it Clarifies The Relationship between the Parties – ITAT Delhi
ITAT Delhi validates retrospective addendum, ensuring consistent contractual intents are upheld in transfer pricing cases.
Apr 18, 20243 min read
Gujarat High Court's Discretionary Bail Decision in CGST Input Tax Credit Allegations
Gujarat HC grants bail in CGST case, stressing evidence over assumptions to balance individual rights and financial integrity.
Apr 18, 20243 min read
Requirement of Bail in Cognizable Offences and Non-bailable Offences After Investigation
AHC rules: Accused in serious crimes must seek bail, not bond under s. 88 CrPC. Explore implications in this essay.
Apr 17, 20247 min read
Bombay High Court Asserts the Right to Sleep as a Basic Human Right, Directs ED to Regulate the Timing of Recording of Statements
Bombay HC rules on human rights in nighttime ED interrogations, stressing lawful detainment and the right to sleep.
Apr 17, 20244 min read
Decisive Interpretation of Bank Guarantees and Letters of Comfort in Transfer Pricing Cases by Income Tax Appellate Tribunal
Explore ITAT’s pivotal ruling on Axis Bank vs. ACIT, clarifying tax laws on ESOP, NPAs, and transfer pricing adjustments.
Apr 16, 20245 min read
Impact of IFRS 18 on Financial Reporting: Analysis and Implementation
Explore how IFRS 18 reshapes financial reporting with new standards for clarity and investor insight, effective from 2027.
Apr 15, 20243 min read
Delhi High Court Upheld Reverse Charge Mechanism: No Inherent Right to Input Tax Credit
Delhi HC's decision clarifies: GST's reverse charge bars inherent claim to ITC, setting a vital precedent.
Apr 15, 20244 min read