Section 16(2)(c) of CGST Act and the Conditional Nature of Input Tax Credit (ITC)
For GST practitioners, input tax credit (ITC) has long been anchored in a settled compliance
Arbitral Award Set Aside for Undue Haste and Lack of Jurisdiction as Bombay High Court Clarifies Seat vs Venue
Can an arbitral award survive when it is passed with “undue haste” by an arbitrator
Article 21 Overrides NDPS Rigours in Cases of Prolonged Incarceration
Can a disclosure statement from a co-accused, coupled with a financial transaction, justify the indefinite
Phantom Authority & Hearsay Witnesses: Unmasking the Section 138 Acquittal in Kanta Kapoor case
Can a corporation be held liable for a debt incurred by an individual who had
Whether Debts of a Proprietorship Can Be Clubbed with a Company to Trigger Section 9 IBC? NCLAT Clarifies in Bhushan Power & Steel v. AG Pipes
Can a creditor aggregate the debts of a sole proprietorship with those of a private
Conduct Filter in PMLA Bail: Can Article 21 Override the Twin Conditions under Section 45?
Does a stringent special statute like the Prevention of Money Laundering Act (PMLA), designed to
Examining Limits of Exclusive Ownership and Coparcenary Rights in Family-owned Legacy Brands
Can a trademark, nurtured over decades within the folds of a family enterprise, ever be
When Does Academic Success Become a Protectable Commercial Identity Delhi High Court Clarifies Personality Rights Threshold
At what point does individual excellence evolve into a legally protectable commercial identity? This question
Biological Diversity Amendment Act 2023 Drives Surge in Biodiversity Linked IPR Filings in India
The landscape of Indian patent activity within the Intellectual Property Rights (IPR) framework is undergoing
Can a “Withdrawal Slip” Be a “Cheque”? How the Kerala High Court Redefined Section 138 Liability in Clara Dominic v. Tomy Eapen
Can a mere withdrawal slip, typically an internal banking tool, trigger the criminal rigors of