Written By: Apoorv Agarwal, Manya Jaiswal, Divya Verma The rapid expansion of digital communication technologies and online financial systems in India has simultaneously resulted in the emergence of sophisticated forms of…
Written By: Apoorv Agarwal In a significant ruling on the interplay between assessment proceedings and advance ruling mechanisms under the Income Tax Act, the Delhi High Court has held that the…
Written By: Apoorv Agarwal Case Details- Assistant Commissioner of Income Tax Vs. Aristo Pharmaceuticals Private Limited (Diary No. 3266 of 2025) Bench-CJI Surya Kant, Justice B.V. Nagarathna and Justice Joymalya Bagchi…
Written By: Apoorv Agarwal, Preyoshi Bhattacharjee Introduction The judgment of the Supreme Court in Alpha Corp Development Private Limited vs. Greater Noida Industrial Development Authority& Ors.[1] marks a significant development in…
Written By: Apoorv Agarwal Introduction: Parallel Regimes, Competing Objectives The Insolvency and Bankruptcy Code, 2016 was introduced as a unified code to consolidate insolvency‑related laws and to provide a time‑bound resolution…
Written By: Apoorv Agarwal, Manthan Dixit, Tanushvi Singh Case Background: Tavasya SSF (C/o Tavasya Capital Managers LLP) v. Ministry of External Affairs & Anr. [ARB.P. 1589/2025] Bench: Justice Harish Vaidyanathan Shankar Date of Decision: 20.04.2026…
Written By: Apoorv Agarwal Asian Hotels (North) Ltd. v. Exclusive Capital Ltd. & Ors. | FAO (OS) (COMM) 31/2026 | March 16, 2026 The Delhi High Court's Division Bench, comprising Justice…
Written By: Apoorv Agarwal, Amita Sony A ruling that turns on what was not altered In a decision characterised by a balance of restraint and principle, the Delhi High Court declined…
Written By: Apoorv Agarwal, Amita Sony Regional Director, ESI Corporation v. Manish Kumar Bhagat, Liquidator, Gupta Dyeing & Printing Mills Pvt. Ltd. Comp. App. (AT) (Ins) No. 301 of 2024 |…
Written By: Apoorv Agarwal Case Title: DGGI v. Abhijit Giri Case No.: Bail Application No. 2165 of 2025 The concept of Bail safeguards personal liberty under Article 21 of the Constitution…
Written By: Apoorv Agarwal, Aastha Arora, Ritika Gusain Case: Exclusive Capital Limited & Ors. v. Kanta Agarwala &Anr. Civil Appeal No. 15207/2025 | Decided on: January 27, 2026 Exclusive Capital Limited…
Written By: Apoorv Agarwal Case: Satya Prakash Bagla v. Evaan Holdings Pvt. Ltd. & Ors. | SLP(C) No. 4534/2025 Bench: The Chief Justice & Justice Sanjay Kumar | Date: February 24,…
Written By: Apoorv Agarwal In Umesh Kumar alias Sonu v. State of Uttar Pradesh, the Supreme Court of India was called upon to examine whether continued incarceration of a convict—who had…
Written By: Apoorv Agarwal When the process itself becomes the controversy There are disputes in which the law is tested on the facts, and others in which it is tested on…
Written By: Vaibhav Manu Srivastava, Mallika Luthra, Suvangana Agarwal The Hon’ble Supreme Court of India, in a landmark batch of matters, was called upon to decide questions of law arising out…
Written By: Vaibhav Manu Srivastava, Anushka Koushika, Abhishek Jaiswal INTRODUCTION: Technological advancement is reshaping society at an extraordinary pace, opening new avenues for economic growth and innovation, but also giving rise…
Written By: Apoorv Agarwal, Muskan Goel, Gaurav Singh The implementation of the Faceless Assessment Scheme, 2022, marks a significant evolution in the Indian Income Tax framework. This scheme, designed under…
Written By: Apoorv Agarwal, Amrita Sony, Manav Goyal Introduction The Insolvency and Bankruptcy Code, 2016 (“IBC”) was enacted with a clear legislative mandate: to consolidate and amend the laws relating to reorganisation…
Written By: Apoorv Agarwal, Tanushvi Singh, Manthan Dixit In the complex ecosystem of joint ventures and multi-party financing, the consortium agreement is the bedrock of collaboration. Yet, when disputes arise, a…
Written By: Apoorv Agarwal, Rishabh Bafna, Suvangana Agarwal Sand and gravel have long been used as aggregate for construction of roads and building. Today, the demand for these materials continues to rise.…
