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In the intricate tapestry of legal frameworks, the Explanation appended to a statutory provision assumes a role of paramount importance. Its function is not to rewrite the law but to illuminate...

The Supreme Court of India (“Supreme Court”) in Sujoy Ghosh vs. State of Jharkhand and Anr.1, delivered a significant ruling reiterating that where quashing of criminal proceedings is sought on the ground that the complaint is frivolous, vexatious, or malicious, the court is not confined to the bare averments in the complaint/First Information Report (“FIR”). It may examine the attendant circumstances and materials on record (including undisclosed or exculpatory material) to determine whether a prima facie offence is genuinely made out or whether the proceedings amount to an abuse of process.

The Supreme Court of India has once again reaffirmed the settlement-oriented philosophy underlying cheque dishonour litigation by holding that an offence under Section 138...

In a regime to wash off black money from the Country, the Indian Government took another laudable leap by initiating the Benami Transactions Bill, 2015...

A bench comprising Hon'ble Mr. Justice Hrishikesh Roy and Hon'ble Mr. Justice S.V.N. Bhatti emphasized that trauma manifests differently in different individuals and rigid assumptions about how a victim ‘should' behave are both unrealistic and unjust...

The Ministry of Finance vide its Statement of Reason dated 08.06.2020 has announced various steps to provide relief from the economic stress caused due to the Covid-19 pandemic.

Part I of the article elaborates on legal basis and purpose extradition, the procedure and the statutory provisions of Indian Extradition Act, 1962 as well as the key aspects of the extradition treaty between India and the UK.

The Indian Penal Code provides some general defences under chapter four that exonerate criminal liability which based on the premise that though the person committed the offence, he cannot be held liable.

DGGI had alleged that M/s Anmol Tradex Pvt. Ltd. ("Company") had fraudulently availed input tax credit (ITC) based on non-genuine invoices from the suppliers who were involved in circular trading...

The procedure under the Master Directions as it currently stands would help timely detection and reporting of a fraud.

In Parvinder Singh v. Directorate of Enforcement, the Supreme Court held that the first proviso to Section 223(1) BNSS applies to PMLA proceedings and that CrPC Sections 200–205 governing complaints apply to such cases.

Corporate creditors navigating insolvency proceedings face a critical challenge when the Directorate of Enforcement attaches assets under anti-money laundering laws. Recent tribunal rulings clarify that the Insolvency and Bankruptcy Code offers no protection from criminal attachment orders, forcing creditors to pursue relief through specialized PMLA courts rather than insolvency tribunals.

The Authority for Advanced Ruling (AAR) has recently held that there should be no liability to pay service tax on the salary and allowances payable by expatriates in terms of the dual employment agreement.

Fight against corruption has been a priority for the Government for past few years. Many steps have been taken to fight against it, at all possible levels, whether it relates to Government Officials..

The Securities and Exchange Board of India finally notified the SEBI (Prohibition of Insider Trading Regulations) 2015 on January 15, 2015 replacing the two-decade old insider trading norms in India.

Our Anti-Corruption Practice Group is pleased to present the above publication which can be accessed by clicking on the thumbnail.

Fighting corruption in India has entered a new phase. In recent times, newspapers are filled with reports and analyses of alleged acts of bribery common in India.

Section 317 of Code of Criminal Procedure, 1973 ("Cr.P.C.")/ Section 355 of the Bharatiya Nagarik Suraksha Sanhita, 2023...