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Section 34 of the Indian Evidence Act 1872 elucidates that books of accounts, including Bank records, which are maintained in the daily course of business in electronic form or otherwise are relevant ...

Force Majeure in general parlance means any event or circumstance (or combination thereof) that wholly or partly prevents or causes unavoidable delay in the performance of contractual obligations or makes the performance ...

The High Court of Allahabad ("High Court") by order dated January 12, 2023, in the matter of Narendra Singh Panwar v. Pashchimanchal Vidyut Vitran Nigam Limited and Others...

The Hon'ble Supreme Court has in its judgment dated January 18, 2022 in the matter of Bank of Baroda and Another v MBL Infrastructures Limited and Others [Civil Appeal No. 8411 of 2019] held that once a personal guarantee is invoked ...

To ensure compliance with the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2026 by the February 20, 2026 deadline, digital platforms could utilise the following checklist.

Auto populated liability reported in Table 3.1 of the GSTR-3B return based on the values derived from GSTR-1/ GSTR-1A/ IFF shall be non-editable.

If it was the intention of the legislature to hold up the prosecution proceedings till the assessment proceedings are completed by way of appeal or otherwise the same would have been provided in Section 276CC itself.

As per Section 2(f) of the Copyright Act, 1957, a "cinematograph film" means any work of visual recording produced through a process from which a moving image may be and includes a sound recording accompanying such visual recording and cinematograph" ...

To boost and sustain economic growth, it is important that our labour laws are revisited. The Factories (Maharashtra Amendment) Act, 2015 was notified on 2nd December 2015 is a significant step towards reforming the archaic Factories Act, 1948.

Deferred consideration mechanism and indemnity escrows form an integral part of the mergers and acquisition transactions and play an important role in structuring the transaction.

The DG submitted its investigation report on 26.02.2013 holding that none of the parties named in the information contravened Section 3 of the Act.

The Supreme Court of India vide its landmark judgment dated 1.10.2018 has allowed the appeals by the 44 LPG Cylinder manufacturers and dismissed the finding of bid rigging in supply of 14.2 kg domestic LPG cylinders ...

Phone call recordings have grown its popularity in this new digital era, serving as both a tool for personal security and a means of gathering evidence in judicial procedures.

The Allahabad HC recently in ‘Mahant Prasad Ram Tripathi @ M.P.R. Tripathi vs. State of U.P. Thru C.B.I./ A.C.B. Lucknow'...

Cross Border Transfer of cryptocurrency is a significant aspect of its being as cryptocurrencies are traded through online platforms and these platforms facilitate the exchange of cryptocurrency....

Securities and Exchange Board of India (“SEBI”), vide its circular dated April 30, 2026, has introduced a fast-track mechanism for the processing of private placement memorandums (“PPMs”) filed by alternative investment funds (“AIFs”) with SEBI, as an ease of doing business measure.

By way of order dated August 30, 2018, the CCI imposed a penalty of INR 9,64 06,682 on Geep Industries (India) Private limited (‘Geep') for being in a bilateral ancillary cartel with Panasonic (India).