From Form to Substance: Reinterpreting Electronic Evidence under Section 138-C, Customs Act, 1962
by Rachit Jain*, Harshdeep Khurana** and Dhanur Gupta***
Legal interpretation
Maintainability of proceedings under S. 148A(b) of Income Tax Act post-enforcement of Finance (No. 2) Act, 2024: Read Allahabad HC’s ruling
The Finance Act No. 02 of 2024, which came into effect on 01-09-2024, brought about significant amendments to the Income Tax Act. Among the key changes are revisions to Sections 148 and 148A, which pertain to the provisions for assessment and reassessment of income. In addition, Section 152 has been amended to introduce two new sub-sections.
Justice Bela M Trivedi explains jurisdictionary powers of judicial review under Arts. 32 and 226 of Constitution when arrest is challenged
“Though, the power of judicial review keeps a check and balance on the functioning of the public authorities and is exercised for better and more efficient and informed exercise of their powers, such power has to be exercised very cautiously keeping in mind that such exercise of power of judicial review may not lead to judicial overreach, undermining the powers of the statutory authorities”
Call for Registrations | MNLU-M National Corporate Client Counselling Competition 2025
The Centre for Training and Research in Commercial Regulations (CTRCR) at MNLU Mumbai is inviting registrations from law students
Limitation for filing S. 17 application under Arbitration Act, 1940 begins from awareness of award’s availability, not receipt of copy: Supreme Court reaffirms
Supreme Court said that allowing a party, already aware of the award, to delay proceedings by insisting on procedural formalities would frustrate the expeditious resolution of disputes, undermining the very purpose of the Arbitration Act.
Who is a “Workman”? Supreme Court clarifies the definition in Industrial Disputes context
Supreme Court noted that as per the employee in the case at hand, comes within the meaning of “workman” as given in Section 2(s) of the I.D. Act and the management without following the legal procedure, relieved him from service abruptly and hence, the same is illegal termination.