JAO vs. FAO: The Reassessment Dispute Takes a Constitutional Turn
Written By: Apoorv Agarwal The introduction of the faceless assessment regime under Section 144B of the Income-tax Act 1961 with effect from 1 April 2021 marked a change in the…
Written By: Apoorv Agarwal The introduction of the faceless assessment regime under Section 144B of the Income-tax Act 1961 with effect from 1 April 2021 marked a change in the…
Written By: Apoorv Agarwal Arbitration is founded on the principle of party autonomy, but the legitimacy of an arbitral award ultimately depends on the neutrality of the tribunal deciding the…
Written By: Apoorv Agarwal, Saumya Aggarwal Introduction When a company cannot pay its debts, the law gives it two broad routes. One is a formal court process, where a tribunal takes…
Written By: Apoorv Agarwal, Siddharth Kumar The Prevention of Money Laundering Act, 2002 [‘PMLA’] vests in the Enforcement Directorate [‘ED’] functions that are simultaneously investigative, regulatory, and quasi-prosecutorial, and builds…
Written By: Apoorv Agarwal, Sanchit Aggarwal 1. Scope and Object of Insolvency and Bankruptcy Code The Insolvency and Bankruptcy Code, 2016 is built on a simple but powerful shift, which is,…
Written By: Apoorv Agarwal, Rishabh Bafna Intellectual Property Rights (IPR) play a crucial role in encouraging innovation, protecting creativity, and promoting economic development. In a rapidly growing economy like India, effective…
Written By: Apoorv Agarwal, Bandita The last decade has seen a massive global disruption impacting all functions of life. The global disturbance has also impacted the way legal proceeding has…
Written By: Apoorv Agarwal, Gaurav Singh As Justice Oliver Wendell Holmes Jr. famously said, "Taxes are what we pay for civilised society." Equally important is the principle that the power…
Written By: Apoorv Agarwal, Gaurav Sarkar The philosophy of modern criminal jurisprudence is anchored in the preservation of the individual’s liberty against the sanctioned machinery of the state. As John…
Written By: Apoorv Agarwal ANALYZING WHAT IS THERE FOR CONTRACT LABOURERS UNDER THE OLD “CLRA” AND THE NEW “OSH CODE” 2020 India repealed its 55-year-old contract labour law in November…
Written By: Apoorv Agarwal I. INTRODUCTION An Arbitration Agreement is a product of the fundamental principle of consent. It is founded upon the party’s mutual agreement to submit an adjudicatory…
Written By: Apoorv Agarwal Every brand you trust has one thing in common — a name, a word, a symbol that instantly tells you who's behind the product, without you…
Written By: Apoorv Agarwal The Supreme Court’s response to hallucinated precedents marks a defining moment in Indian legal technology. In the contemporary legal landscape, the pressure on advocates and judges…
Written By: Apoorv Agarwal An Examination of Section 52 and the Constitutional Foundations of User Rights in India Introduction Copyright law in India is frequently introduced to students and practitioners…
Written By: Apoorv Agarwal Introduction The Insolvency and Bankruptcy Code, 2016 (IBC) fundamentally transformed India's insolvency regime by replacing fragmented recovery mechanisms with a unified, creditor-driven process focused on timely resolution and…
Written By: Apoorv Agarwal The decision of the Bombay High Court (“Court”)in Amit Manilal Haria v. Joint Commissioner, CGST & Central Excise [2026 SCC OnLine Bom1510]marks a significant development in GST jurisprudence concerning the personal…
Written By- Apoorv Agarwal, Gaurav Singh (Senior Associate) Case Details- Ahra Syed v. SSP Traffic Police City Srinagar, File No. 4172/Misc./2025 Court- Special Mobile Magistrate (Traffic), Kashmir at Srinagar Date…
Written By: Apoorv Agarwal, Divya Verma (Senior Associate) Introduction: The rapid pace of technological development has led to an unprecedented growth in the use of artificial intelligence across various sectors. AI…
Written By: Apoorv Agarwal, RishabhBafna Intellectual Property Rights (IPR) play a crucial role in encouraging innovation, protecting creativity, and promoting economic development. In a rapidly growing economy like India, effective intellectual…
Written By: Apoorv Agarwal The recent decision of the Supreme Court of India in the matter of “Mohan Karthik &Ors. v. State of Tamil Nadu &Anr.” bearing SLP (Crl.) No. 18828…