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Income Tax Act, 1961 (‘the Act’) is governed by the fundamental rule that an assessee is required to pay only such tax as is lawfully due; the principle emanates from the mandate of Article 265 of the Constitution of India which provides that no tax can be recovered/ retained contrary to the provisions of the statute. This legal doctrine has found repeated acceptance and reiteration by the Apex Court in cases such as Mafatlal Industries and Shelly Products.

Writ jurisdictions of high courts has been invoked by parties to resolve the moot issues repeatedly in India.

The intellectual property system is based on the utilitarian principle that it promotes the progress of science and useful arts.

Continuing with its recent trend of going soft on naïve cartels formed by micro , small and medium enterprises (MSMEs) and refraining from imposing penalty ( or imposing a token penalty ) India's fair market watchdog , ...

The proviso to the said clause states that financial statement of one person company, small company and dormant company, may not include the cash flow statement.

The High Court of Delhi by its common judgement dated 10.04.2019, has disposed of 12 Writ petitions filed by 10 noted car manufacturers and India's largest Music Label & Movie Studio Co. challenging the main provisions ...

The Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2026 ("2026 Amendment Rules") mark a significant regulatory shift in India's digital governance framework.

The docket of the Supreme Court has been growing larger and larger by the year and this has been affecting its quality and efficacity in the delivery of justice.

We are pleased to share with you our latest Customs and GST Alert, covering recent judgments and regulatory updates.

As per Section 276B of the Income Tax Act, 1961 ("IT Act"), if a person fails to deposit the tax deducted by him with the Central Government within the stipulated period...

The Competition Commission of India ("CCI") vide a Notification (published in the Gazette of India) on January 08, 2016, ("the amendment") published the "The Competition Commission of India.

India's fair market watchdog, Competition Commission of India ("CCI"), after due consultations, has finally notified the "leniency plus" mechanism

Have you inherited, collected or are in possession of any books, statues, coins, manuscripts, sculptures etc.?

Securities and Exchange Board of India ("SEBI"), vide notification dated June 14, 2023, has amended the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("LODR").

The Bharatiya Sakshya Adhinyam, 2023 (BSA) replaces the Indian Evidence Act of 1872 (IEA) and it was approved by both the Lok Sabha and Rajya Sabha on December 20 and December 21, 2023, respectively, before receiving presidential assent on December 25, 2023.

WhatsApp's new privacy policy cleared by the Delhi High Court, but certain directions issued to protect user data.

Legislative changes (To be effective from the date of enactment of the Finance (No. 2) Bill 2024)

One of the potential threats for manufacturing and sale of food/health supplements such as "Dietary food supplement", "Food supplements", "Nutritional supplements", "Health supplements", is its categorization in the category of "Food" or "Drugs", as there is a very thin line between "drugs/ medicines" and "nutritional supplements".