In legal advocacy, it is essential to understand, imbibe, and adhere to ethical principles. Lawyers often face situations, whether imposed on them or drawn and attracted by themselves, that test

This article seeks to simplify and summarize the legal provisions and their implications on such fund investments.

DoT has recently proposed a consolidation and overhaul of the law around telecommunications in India, replacing the old existing legislations.

In criminal cases, especially in economic offences, it is common to see one lawyer representing multiple accused persons.

The trend of undervaluing imported goods, for the purpose of evading customs duty or for other ulterior purposes, has been on a constant rise.

Absconding accused persons are the worst problem for investigating agencies and courts alike. In case the accused person is absconding from an ongoing trial...

Due diligence (‘DD') is a multifaceted process that requires a methodological approach, essential for Mergers & Acquisitions (‘M&A') to make informed decisions.

Recently, the Allahabad High Court in Amar Mani Tripathi v. State of U.P.[i] ruled that if an accused summoned for cognizable and non-bailable offences cannot apply for bond under s. 88 of the Code of Criminal Procedure, 1973, ...

Exports are zero-rated under the Goods and Service Tax (‘GST') regime, and Input Tax Credit (‘ITC') can be availed on the supply of goods and services outside the territory of India...

This article presents the pressing need for corporates to establish an anti-bribery/anti-corruption policy in today's global business environment.

The Reserve Bank of India (‘RBI') introduced the Liberalized Remittance Scheme (‘LRS') back in February 2004. The LRS allows resident individuals to remit money abroad...

The Supreme Court's recent order in Tej Pratap Singh has reignited a fundamental debate about statutory authority in India's faceless assessment regime. When Parliament retrospectively inserted Section 147A to clarify which officer holds jurisdiction over reassessment notices, it transformed a procedural efficiency measure into a constitutional question about the limits of legislative intervention and the identity of the officer authorized by law to impose tax liabilities.

IBC was enacted to expedite insolvency proceedings and to facilitate timely and effective resolution of insolvency by involving relevant stakeholders such as creditors.

The GST department issued a Show Cause Notice ("SCN") to M/s Gameskraft Technologies Private Limited ("Gameskraft") demanding GST of approximately Rs. 21,000 crores in respect of the games played...

Cross-examination is a right that accrues to a person when a witness's statement is used against them in adjudication proceedings. The main objective of cross-examination is to challenge...

Under criminal justice system, bail is the rule and jail is an exception.

In the digital landscape where data has emerged as a vital economic and strategic asset, safeguarding privacy has assumed unprecedented importance.

This article offers a nuanced exploration of the legal intricacies surrounding bribery in India, especially in light of the Prevention of Corruption Act, 1988 (‘PCA'). It explores the complex dual...

Privileged communications between lawyers and clients are protected under the Evidence Act, and are intended to ensure that the profession of law is responsibly and freely carried out.

The enactment of the Economic Crime and Corporate Transparency Act, 2023 (‘ECCTA') in the United Kingdom (‘UK') marks a significant milestone in the jurisprudence of economic crimes.