Explained : Justice Surya Kant Ruling on Land-Acquisition
- Legal
- June 8, 2025

IFSCA’s April 2026 consultation paper proposes standardised SAC mapping and foreign currency expense reporting for IFSC units under SERF and MPR. The reform looks technical. However, its impact could be much wider for compliance, reporting quality, and the way GIFT IFSC’s economic contribution is measured.
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RBI’s Draft TReDS Directions, 2026 aim to simplify MSME onboarding, align platform regulation, and deepen receivables financing through guarantee support and re-discounting. However, ABC Live’s critical analysis finds that while the draft improves legal structure, it still leaves major gaps in buyer discipline, dispute handling, pricing transparency, and practical MSME protection.
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Parliament has passed the Jan Vishwas (Amendment of Provisions) Bill, 2026 as part of its trust-based governance agenda. However, in health and food safety, the real question is whether softer enforcement for “minor” violations may reduce deterrence in laws designed to protect human life, drug quality, patient safety, and public welfare.
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In Sharada Sanghi & Ors. v. Asha Agarwal & Ors. 2026 INSC 292, the Supreme Court clarified that dismissal of an earlier suit for default does not amount to res judicata under Section 11 CPC. Even so, the Court refused relief because the appellants had abandoned direct title challenges and later tried to secure the same result through execution. The ruling sharpens the line between strict res judicata and broader abuse-of-process control in civil procedure.
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The Supreme Court’s circular requiring a certified copy in statutory appeals, issued after the directions in Central Bank of India v. Bijendra Kumar Jha & Others, has raised an important institutional question. Can a court system that promotes digitisation, e-filing, online judgments, and AI-based reform still refuse to place procedural trust in its own official digital records? This article argues that the rule may strengthen filing certainty, but it also exposes a deeper digital justice gap by preserving paper-based formalism at the threshold stage of appeal.
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India’s Income-tax Act, 2025 marks a major shift in the country’s tax framework. However, the real question is not whether the law looks cleaner on paper, but whether it truly reduces complexity, compliance burdens, and interpretive disputes. This critical analysis compares the Income-tax Act, 2025 with the Income-tax Act, 1961 and examines whether the reform delivers substantive change or mainly offers better drafting and presentation.
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