Legal

  • Critical Analysis: IncomeTax Act 2025 vs 1961 Act

    Critical Analysis: IncomeTax Act 2025 vs 1961 Act0

    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.

    By DSLA Team
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  • Explained: Why SC Clarified NGT’s Section 14 Jurisdiction

    Explained: Why SC Clarified NGT’s Section 14 Jurisdiction0

    New Delhi (ABc Live): The Supreme Court’s ruling in Narender Bhardwaj v. M/s 108 Super Complex R.W.A. & Ors. sharply reminds litigants that tribunal jurisdiction in environmental matters remains strictly statutory. Although the dispute concerned a temple and an associated structure allegedly raised on land shown as open space or park in Sector 16A, Vasundhara,

    By Deepshikha Singh
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  • Explained: Why SC Upheld Acquittal in Section 50 NDPS Case

    Explained: Why SC Upheld Acquittal in Section 50 NDPS Case0

    In State of Himachal Pradesh v. Surat Singh, the Supreme Court upheld an acquittal in an 11 kg charas case because the search process failed Section 50 scrutiny. The ruling shows that in NDPS prosecutions, quantity cannot cure defective procedure.

    By Dinesh Singh Rawat
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  • Critical Analysis of Om Sakthi Sekar v. V. Sukumar Judgment

    Critical Analysis of Om Sakthi Sekar v. V. Sukumar Judgment0

    The Supreme Court’s ruling in Om Sakthi Sekar v. V. Sukumar shows that a confirmed DRT auction sale does not always block a later valuation review. Yet the judgment leaves key factual questions unresolved and should be read with care.

    By Karan Dinesh Singh Rawat
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  • Explained: Are Indian Courts’ Digital Records Really OCR-Ready?

    Explained: Are Indian Courts’ Digital Records Really OCR-Ready?0

    India’s e-Courts project has digitized more than 660.36 crore pages and placed OCR at the centre of judicial reform. Yet one question remains unresolved. Are those records consistently searchable, properly indexed, and usable enough to support real paperless justice? Official data shows strong progress in scale and infrastructure. However, it still reveals far more about output volume than about nationwide OCR quality and ground-level usability.

    By Amit Vaid
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  • Critical Analysis of Gobind Singh Vs Union of India

    Critical Analysis of Gobind Singh Vs Union of India0

    The Supreme Court in Gobind Singh v Union of India reaffirmed key principles governing property disputes and appellate procedure. The Court held that plaintiffs must prove title through clear evidence and cannot introduce new documents in appeal merely to cure gaps in their case. This analysis examines the judgment’s impact on declaratory suits, Order XLI Rule 27 CPC, and litigation involving government land.

    By Dinesh Singh Rawat
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